Preheat oven to 350 F. Prepare baking pan with parchment paper or [easyazon_link identifier="B00008T960" locale="US" tag="ilospas-20"]silpat.[/easyazon_link]
In a medium bowl combine flour, baking powder and set aside.
In another bowl beat with electric mixer butter with powdered sugar until smooth. Add egg and vanilla extract. Beat all ingredients together.
Add dry ingredients to the wet and knead by hand or with the mixer and dough attachment.
Divide the section into two. Flour the surface and roll one dough until about 1/4 thick. It depends also how thick you prefer your cookies. Cut the cookies with cookie cutter. Make the same with section 2. Work on the dough until you cutout all cookies. Lay nicely on parchment paper. Bake for 6 - 10 minutes. Start checking after 6 minutes so they will not burn out.
Cool off cookies completely.
To make frosting beat cream cheese, butter and powdered sugar with electric mixer until smooth.
Decorate each cookie, add sprinkles and optional strawberries/blueberries.
They are fine for a day on the countertop but they should be stored in airtight container in the fridge if you keep them longer then 1 day since they are frosted with cream cheese.
Flour the surface a lot if the dough will become very sticky.