In a large mixing bowl, beat together the softened butter and granulated sugar until the mixture is light, fluffy, and smells sweet, about 3-4 minutes.
Add the egg and vanilla extract to the bowl, then beat until fully incorporated and the mixture is smooth and glossy.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture, mixing on low speed or folding until just combined—your dough should come together smoothly but not be sticky.
Divide the dough into two equal parts, shape each into a flat disc, wrap tightly in plastic wrap, and refrigerate for at least 1 hour to let the dough relax and firm up.
Preheat your oven to 180°C (350°F). Lightly flour your work surface and rolling pin, then take one chilled dough disc out of the fridge.
Roll out the dough to about ¼ inch (6mm) thickness, maintaining an even layer to ensure uniform baking.
Use cookie cutters to cut out shapes—stars, hearts, or circles—and carefully transfer them to a parchment-lined baking sheet.
Chill the cutouts in the fridge for 10 minutes to prevent spreading during baking.
Bake in the preheated oven for 8-10 minutes, until the edges are just golden and the cookies emit a warm vanilla aroma.
Remove the cookies from the oven, let them sit on the baking sheet for a couple of minutes, then transfer to a wire rack to cool completely and develop a satisfying crunch.
Once cooled, enjoy them plain, decorate with frosting, or share with loved ones—these cookies are a timeless treat that bring joy with every bite.