Preheat oven to 350 F. Prepare baking pan with parchment paper.
In the large bowl mix butter and sugar with electric mixer until all will become smooth.
Add egg and vanilla extract. Beat until all ingredients will combine.
In a separate bowl combine flour and baking powder. Add to wet ingredients.
Mix with mixer, then knead the dough by hand.
Divide the dough into 3 sections. Flour the surface and roll one dough until 1/4 thick. Cut the cookies with cookie cutter. Make same with sections 2 and 3 of the dough.
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.