Beat butter smooth.
Add sugar until fluffy, 3 mins.
Add egg and vanilla.
Add flour, baking powder, and salt on low just until combined.
Divide the dough into 2 equal portions and roll each on parchment to 1/4 inch thickness.
Lay in the fridge on a cookie sheet for 1 hour.
Use a cookie cutter to cut shapes and re-roll the scraps.
Bake at 350 on parchment lined sheets for 9-12 minutes depending on the size you make the cookies.
Cool completely.
Decorate with royal icing and candies!