Preheat oven to 350°F and line a baking sheet with parchment paper. 

In a large mixing bowl, mix butter and sugar together with a hand mixer or a stand mixer. 

Add egg and vanilla and mix well. 

In a separate bowl, mix together flour and baking powder. 

Add flour mixture to the sugar mixture 1 cup at a time and mix just until the dough comes together. 

Remove dough from bowl and form into two balls. 

On a floured surface, roll out the dough until it is 1/4″ thick. 

Using cookie cutters, cut out dough and place each piece on the baking sheet, leaving 1 inch in-between cookies. 

Bake for 7-8 minutes or until the cookies have a slight tan color on the edges. 

Remove from the oven and let them rest on the baking sheet for a minute before transferring to a cooling rack. 

Cool before decorating.