Preheat your oven to 350°F and position the rack in the center. Whisk together the all-purpose flour, baking powder, and salt in a bowl, then set aside.
In a mixing bowl, cream the softened butter and granulated sugar until light and fluffy. Add the egg and vanilla extract, beating until thoroughly combined.
Gradually mix in the dry ingredients to the butter mixture in three parts, ensuring each addition is fully incorporated before adding the next.
Split the dough in half. On a lightly floured surface, roll out each half to a 1/4-inch thickness. Use festive cookie cutters to cut out shapes.
Place the cookies on a baking sheet lined with parchment paper or a silicone mat. Bake in the preheated oven for about 10 minutes, or until the edges are just starting to turn golden.
Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely. Once cooled, decorate as desired.