Combine the softened butter and granulated sugar in a mixing bowl. Use a hand or stand mixer to beat on medium speed until the mixture is pale and fluffy, about 2-3 minutes. The mixture should be light in color and smooth in texture.
1 cup unsalted butter, 1 cup granulated sugar
Add the egg and vanilla extract to the creamed mixture. Beat again on medium speed until fully incorporated, about 1 minute. The dough will start to look cohesive and slightly creamy.
1 large egg, 1 teaspoon vanilla extract
In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add this dry mixture to the wet ingredients while mixing on low speed. Mix until just combined and the dough is thick and uniform.
2 1/2 cups all-purpose flour, 1/2 teaspoon baking powder, 1/4 teaspoon salt
Divide the dough into two equal parts. Lightly flour a clean surface and rolling pin. Roll each portion out to about 1/4 inch thickness, applying consistent pressure to achieve an even layer. Use cookie cutters to cut into desired shapes, transferring cookies to a parchment-lined baking sheet.
2 1/2 cups all-purpose flour
Preheat your oven to 350°F (175°C). Place the baking sheet in the oven and bake for 8-10 minutes, or until the edges are just beginning to turn golden. Keep an eye on them to prevent over-baking.
Remove the cookies from the oven and allow them to cool on the baking sheet for 5 minutes. Then transfer to a wire rack to cool completely. The cookies will be soft initially but firm up as they cool, with a smooth, shiny surface and a tender texture.
