Preheat your oven to 350°F (175°C).
In a large bowl, cream together the softened butter and sugars until light and fluffy.
Add the egg and vanilla extract, mixing well.
In a separate bowl, combine flour, baking powder, and spices.
Gradually add the dry ingredients to the wet mixture, stirring until just combined.
Chill the dough in the refrigerator for 30 minutes.
Roll out the dough on a floured surface to about 1/4 inch thick.
Cut into desired shapes using cookie cutters.
Place cookies on a baking sheet lined with parchment paper.
Bake for 10-12 minutes, or until the edges are lightly golden.
Let cool before adding chocolate filling, if desired.
Dust with powdered sugar before serving.