In the bowl of a standing mixer, beat the butter until light and creamy on medium-high speed. Add in the sugar and beat until well combined.
Beat in the egg and the vanilla (or desired flavoring).
Mix in the salt and baking powder. Lower the speed to low and slowly add the flour. Mix just until combined.
Divide the dough into 2 portions and wrap each in plastic wrap. Refrigerate at least 2 hours or overnight.
Preheat oven to 350 degrees (F) and line baking sheet(s) with parchment paper.
Lightly flour work surface and rolling pin, and roll dough out to 1/4" thick. Cut out with desired cookie cutters and place the shapes on prepared baking sheet(s). Refrigerate for 10 minutes.
Bake for 8 - 11 minutes, until edges become lightly golden.
Remove from oven and cool on baking sheet for 5 minutes. Remove to wire rack and cool completely before decorating as desired.
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