Add the flour, baking powder & salt in a bowl, mix them together and keep aside.
In another bowl, add unsalted butter, granulated sugar, and beat them with an electric beater until smooth.
Once done, add egg & vanilla extract and beat again until everything is combined together nicely.
Now add the dry ingredients that we kept aside to the wet ingredients and mix them.
Knead the mixture to prepare the cookie dough.
Roll-out the dough. The dough should be 1/4 inch in thickness.
Using a cookie cutter, cut the dough into desired shapes.
Remove the extra dough and refrigerate for around 1-2 hours.
Preheat the oven to 375 degrees F. Place the cookies on a baking sheet and bake for around 10-15 minutes until the cookies are light brown in colour.
Let the cookies cool for 5 minutes and decorate as you like with icing & enjoy.