Cream butter and sugar until light and fluffy.

Mix in the egg and vanilla until fully combined.

Whisk together flour, baking powder, and salt in a separate bowl.

Slowly add the dry mixture to the wet ingredients until the dough forms.

Chill the dough for 30 minutes for the best shape retention.

Roll dough to ¼-inch thickness and cut shapes as desired.

Bake at 350°F until edges are set but not browned.

Let cool on the baking sheet before moving to a rack.