Cream butter.
Add sugar to creamed butter.
Beat in egg and vanilla.
Sift flour with baking powder and salt. (Or mix well with a fork like I do!)
Stir dry ingredients into creamed ones.
Chill dough, tightly wrapped in plastic wrap, for 1 hour.
Roll out thin (about 1/16" thick) on a generously floured surface
Transfer cut out cookies to parchment lined baking sheet.
Refrigerate baking sheet of cookies 10 minutes before baking.
Bake for 6-8 minutes at 350 degrees, until just browning on the edges.
Watch closely at the six-minute mark.
Cool and frost or freeze.