Preheat oven to 400 degrees.
Line cookie sheets with parchment.
Beat butter and sugar until fluffy.
Add egg and vanilla.
Add flour, powder and salt to form dough.
I like to roll this dough out right on the cookie sheet with another piece of parchment on top of it and only a drop of flour sprinkled on top of the dough.
Use cookie cutters.
Add sprinkles.
Bake 8-10 mins depending on the size of your cookies until lightly golden.
Let cool.