Cream together the butter and sugar in the bowl of a stand mixer for 3 minutes until light and fluffy.
Add in vanilla and egg, scraping down the bowl and beat until combined.
Add baking powder and one cup of flour at a time to the bowl. Mix slowly to keep the flour in the bowl and increase the speed until the dough is well formed. The dough will be moldable and easy to handle.
Scoop the dough with a spoon into the desired size and roll in your hands into a smooth ball. Place the rolled ball on a prepared baking sheet and press gently with the bottom of a glass.
To roll and use cookie cutters, turn the dough onto a floured surface and roll to 1/4 inch thickness. Use cookie cutters and transfer the cookies to a silicone lined cookie sheet or one lined with parchment paper.
Bake at 350° for 6-8 minutes. Allow the cookies to cool for 5 minutes before transferring them to a cooking rack.
Enjoy plain or frost and decorate the cookies using sprinkles, sugars and nonpareils.
The cookies will not flatten or spread in the oven while baking so be sure to roll them to the desired thickness and shape.