Cream together the butter and sugar until it is smooth
Add the egg and vanilla and mix until smooth and well incorporated
In a separate bowl whisk together the flour , baking powder and salt
Add a little of the flour mixture at a time until a dough forms . Do not over mix the dough
Form the dough into a ball and place it on a sheet of parchment paper and roll it out to desired thickness. * see notes
Place the dough in the refrigerator for 30 minutes . I cover the dough with another piece of parchment paper but this is optional.
Loosen the chilled dough from the parchment paper and cut cookies out .
Place the cut outs on the parchment lined baking sheet and bake in a preheated 350 degree oven for 9-12 minutes . Depending out thick you cut them , the thicker they are the longer they will take to cook
Allow to cool and finish them how you like. I either use a simple glaze or my Sugar cookie frosting .
Video
Notes
R=This cookie is perfect with my Sugar cookie frosting .Growing up my mom taught me to roll out cookie dough by using a floured sugar. The problem was the more you rolled out the dough the more flour got into the dough and made for a tough and dry cookie. Using parchment paper to roll out your dough and then chilling it prevents this from happening.