Place the butter and sugar in the bowl of a stand mixer fitted with the paddle attachment and cream together for 2 minutes until light and fluffy.  

Scrape down the sides of the bowl and then add the egg and mix again. Scrape down the sides again, add the vanilla and mix until combined.

Add the flour, baking powder and salt and mix on low speed until just combined.

Remove the dough from the bowl. Separate the dough into 2 portions and wrap tightly in plastic wrap. Refrigerate for 1 hour until the dough is firm.

Preheat the oven to 350F (177C). Prepare 2 baking trays lined with parchment paper.

Roll out the dough on a slightly floured work surface to ¼" thickness.  Using a cookie cutter, cut desired shapes and carefully transfer to the baking trays.  Place cookies approximately 1" apart.

The dough can be rolled and re-rolled and any leftover dough can be frozen for future use.

Bake the cookies for 10-12 minutes until the edges start to brown, then remove the baking tray from the oven. Allow the cookies to rest on the baking tray for a few minutes and then transfer to a cooling rack to cool completely before decorating.

My royal icing is perfect to decorate the sugar cookies.

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