Preheat the Oven: Preheat your oven to a precise 350°F (175°C) and line your baking sheets with parchment paper for easy cleanup.

Cream Butter and Sugar: In a spacious mixing bowl, begin by creaming together the softened butter and granulated sugar. Use an electric mixer on medium-high speed until the mixture is light, fluffy, and almost white in color. This process typically takes around 3-4 minutes.

Add Egg and Vanilla: Once the butter and sugar are well creamed, add in the room temperature egg and pure vanilla extract. Continue mixing until everything is thoroughly combined, and the mixture has a smooth texture.

Combine Dry Ingredients: In a separate bowl, whisk together the all-purpose flour, baking powder, and salt. This step ensures an even distribution of the leavening agents and salt in the dough.

Mix the Dough: Gradually incorporate the dry ingredients into the wet ingredients, mixing on low speed or by hand until just combined. Be cautious not to overmix, as this can lead to denser cookies.

Chill the Dough: Divide the cookie dough into two portions, shaping each into a flat disc. Wrap them individually in plastic wrap and refrigerate for a minimum of 1 hour. Chilling the dough allows the fats to solidify, resulting in a firmer texture and better cookie shape during baking.

Roll and Cut: Once the dough has chilled, preheat the oven again. On a floured surface, roll out one disc at a time to approximately 1/4 inch thickness. Use your favorite cookie cutters to cut out shapes.

Bake: Place the cut-out cookies on the prepared baking sheets, leaving some space between each. Bake in the preheated oven for 8-10 minutes or until the