Preheat oven to 350 degrees F.
In the bowl of your stand mixer, cream the sugar, butter, egg and vanilla for 2-3 minutes. The ingredients should be mixed together very well with no visible lumps of butter remaining.
Then scrape down the sides of the bowl and and beat again for an additional 2 minutes until the mixture is a creamy, yellow color.
Add the flour, baking powder and salt and slowly combine. Cookie dough will be slightly crumbly but that's ok! Mold it into a ball with your hands and it will stick just fine. If it doesn't come together with your hands, add a tsp of water at a time until the mixture comes together.
Dust a flat surface (counter) and separate the balls into two. On a floured surface, roll out one of the dough balls to your desired thickness level. The dough will not rise much!
Cut out shapes and place on parchment paper or baking sheet lined with a baking mat. Re-roll the scraps into a ball and roll back out to cut the remaining cookies.
Place the cookie sheet in the freezer for 10 minutes. Then remove from freezer and bake 10-11 minutes or until the edges start to turn brown.
Remove from the oven and allow to cool before frosting and decorating. Or enjoy without frosting.