Creaming the Butter and Sugar: Begin by placing the butter and sugar into a large mixing bowl. Use an electric mixer to cream them together until the mixture is both light and fluffy.
Add the Egg and Vanilla: Mix in the egg and vanilla extract until well incorporated.
Combining the Dry Ingredients: In a different bowl, sift and combine the flour, baking powder, and salt together with a whisk to ensure they are evenly mixed.
Mixing the Dry and Wet Ingredients: Slowly incorporate the dry ingredient mix into the bowl with the wet ingredients. Stir them together gently until they are just combined, being careful not to overmix.
Chilling the Dough: Once your dough is mixed, wrap it securely in plastic wrap and place it in the refrigerator. Let it chill for a minimum of one hour to firm up.
Roll Out the Dough: On a floured surface, roll out the dough to about ¼ inch thickness.
Cut Out Cookies: Using a circular cookie cutter, cut out cookies and place on a parchment-lined baking sheet.
Bake: Bake in a preheated oven at 350°F (175°C) for about 10-12 minutes or until the edges are lightly golden.
Cooling the Cookies: After baking, let the cookies sit on the baking sheet for a few minutes. This helps them set before you transfer them to a wire rack to cool off completely.