Cube the butter and beat on medium in a stand mixer with the sugar until light and fluffy (2-3 minutes). Add the egg and vanilla and beat on medium until well mixed.

Add the flour and baking powder to the butter mixture on low speed and mix until just combined. Do not overmix. Form a circular thick pancake, wrap in plastic wrap and chill in the refrigerator for at least 1 hour.

Preheat the oven to 350 F. Roll out the dough to 1/4 inch thickness and use cookie cutters to cut out the cookies. Move to a Silpat or parchment paper on a cookie sheet and may re-roll the scraps one time. They will be too tough after 2 rollings.

Place the cookie sheet in the freezer for 10 minutes, until dough is firm. This will keep the edges sharp on the cookies. Bake until golden brown on the edges 12-14 minutes.

Let cool on the cookie sheet for a couple minutes. Cool completely on wire racks. Seal tightly in ziplock bags, removing the air, for up to 2 weeks at room temperature. May freeze for 3 months. Decorate with royal icing when completely cooled or while frozen.