Preheat oven to 350 F. Prepare baking pan with parchment paper.
In a large bowl combine flour and baking powder, set aside.
1 1/2 cups all-purpose flour, 1 tsp. baking powder
In a large bowl mix butter and powdered sugar with electric mixer until it will become smooth.
1/2 cup unsalted butter, 1/4 cup powdered sugar
Add egg and vanilla extract. Beat until all ingredients will incorporate.
1 egg, 1/2 tsp. vanilla extract
Add dry ingredients to wet ingredients.
Mix with mixer, then knead the dough by hand.
Flour the surface and roll the dough until 1/4 thick. Add extra flour when necessary. Cut the cookies with cookie cutter to make a circle.
flour to dust
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 before frosting.