Cream butter and sugar until light and fluffy. Add egg and vanilla. Beat until well combined.
Sift together flour and baking powder, and add to mixture one cup at a time. Roll out dough to desired thickness (I like 1/4") and cut with cookie cutter dipped in flour before each use.
Place cookies on parchment-lined cookie sheet and bake at 350 degrees until edges of cookies begin to brown lightly. Cool cookies slightly before removing to cooling rack.
Recipe Notes
I do NOT refrigerate the dough before rolling, but I do roll it between two layers of parchment paper.