Preheat your oven to 350°F (175°C).
In a bowl, whisk together the flour, baking powder, and salt.
In a separate bowl, cream the softened butter and sugar until light and fluffy.
Beat in the egg and vanilla extract until well combined.
Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.
Roll out the dough on a floured surface to about ¼ inch thick.
Use cookie cutters to cut out desired shapes.
Place the cookies on a baking sheet lined with parchment paper.
Bake for 10-12 minutes or until the edges are lightly golden.
Allow cookies to cool completely before decorating with royal icing.