In a large mixing bowl, beat softened butter and sugar together with a hand or stand mixer until the mixture is light, fluffy, and fragrant—about 3-4 minutes. You should see the color lighten and hear a gentle whirring sound.
Add the egg and vanilla extract, then beat until the mixture is smooth and shiny, about 1 minute. The dough will start to look cohesive and glossy.
In a separate bowl, whisk together the sifted flour, baking powder, and salt. Gradually add the dry ingredients to the wet mixture, mixing on low speed just until combined—be careful not to overmix, as this keeps the cookies tender.
Divide the dough into two equal parts, shape each into a flat disk, wrap tightly in plastic wrap, and refrigerate for at least 30 minutes. This helps the dough relax and makes rolling easier.
Preheat your oven to 180°C (350°F). Lightly flour a clean work surface and your rolling pin. Take one chilled dough disk out of the fridge and roll it out to about 0.5 cm (1/4 inch) thickness, turning occasionally to maintain an even layer.
Use cookie cutters to cut out shapes from the dough, pressing firmly but carefully to keep the shapes crisp. Transfer the cut cookies to a parchment-lined baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 8-10 minutes, or until the edges are just beginning to turn a light golden brown and smell sweet and buttery. Keep an eye on them to prevent overbaking.
Remove the cookies from the oven and let them sit on the baking sheet for about 2 minutes. Then, transfer them carefully to a wire rack to cool completely—their aroma will fill your kitchen as they cool and firm up.
Once cooled, decorate the cookies with icing, sprinkles, or leave them plain to enjoy the buttery flavor. Store in an airtight container at room temperature for up to a week, or freeze for longer storage.
