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1
In a medium bowl, sift together the flour, salt, and baking powder.
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2
Set aside.
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3
In the bowl of a standing mixer fitted with a paddle attachment, combine the butter and sugar and beat on medium speed until light and fluffy.
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4
Add the egg and vanilla and beat until combined.
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5
Add the flour mixture in 2 batches, scraping down the bowl after each addition.
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6
Beat until the dough just comes together, being careful not to over mix.
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7
Turn out the dough onto a lightly floured surface.
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8
Form the dough into a ball, wrap it in plastic, and refrigerate for 30 minutes.
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9
Place the ball of dough between 2 pieces of parchment paper and roll out to 1/4-inch thick.
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10
Keeping the dough in the parchment, transfer to a cookie sheet and place in the refrigerator for at least 1 hour.
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11
Preheat the oven to 350 degrees F.
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12
Cut out the cookies in the desired shapes and place on a half-sheet pan lined with parchment paper or an un-greased nonstick cookie sheet, at least 1-inch apart.
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13
Transfer to the freezer and chill for at least 15 minutes or until they are firm.
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14
Bake until the cookies are light golden brown, about 10 minutes.
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15
Let cookies cool completely on the sheets before decorating.
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16
*Cook's Note: They will still be soft when they come out of the oven and may break or become misshapen if they are moved off the sheets before cool.