Heat the oven to 350°F, or 325°F for a fan oven, and line two baking sheets with parchment.
Beat the softened butter and sugar until creamy, about one minute.
Beat in the egg and vanilla until fully combined.
Add the flour, baking powder, and salt, mixing slowly until a clumpy dough forms.
Bring the dough together on a lightly floured surface, divide it in half, and shape two discs.
Roll the dough to 1/8 inch for crisp cookies or 1/4 inch for softer cookies, dusting with flour as needed.
Cut shapes and transfer them to the prepared sheets; refrigerate dough waiting its turn.
Bake for 10 minutes, swapping trays halfway, until pale golden with lightly golden edges.
Cool the cookies completely on the trays before decorating or serving.