To a big bowl add in the baking powder, flour, and salt whisk well. To a large bowl add in the egg, butter, and sugar beat well. Add the vanilla extract and continue beating.
Add in the dry ingredients and beat slowly.
Flour your counter top, then roll the cookie dough out. Using cookie cutters or the round top of a floured glass, cut into shapes. Bake for 8-10 minutes.
Let the cookies cool then frost with your favorite frosting.