Line two baking sheets with parchment paper or silicone baking mat.
In a medium size bowl, add the flour, baking powder and salt and whisk together. Set aside.
Add the butter and sugar into a mixing bowl with a paddle attachment and cream together on high speed until butter mixture is creamy and smooth about 2-3 minutes. You can also use a hand beater, follow the same steps.
Scrap down the sides and add the egg and vanilla extract and mix on high speed until mixture is well combined about 1 minute. Scrape the sides of the bowl.
Add the flour mixture and mix on low just until the cookie dough comes together.
Transfer the dough onto a lightly floured working surface and divide in half.
Sheet out each portion of the dough to 1/4 inch thickness about 6mm with a lightly floured rolling pin. Make sure the dough is evenly thick.
Cut out with your desired cookie cutter shape and transfer to lined baking tray separating them about 2-3 inches apart. Repeat until all the cookies are cut out.
Place baking trays into freezer for 15-20 minutes or until the cookie dough is firm. You can also refrigerate for two hours instead or keep refrigerated and bake the next day.
When ready to bake, pre heat the oven to 350°F (175°C).
Bake one sheet of cookies at a time for 11-12 minutes or until light and golden with browned edges.
Once baked remove from the oven and let it cool for 10 minutes before transferring to a wire rack. Cool completely before decorating about 30 minutes.
Decorate your soft sugar cookies or enjoy them as is or sprinkled with icing sugar.
Keep stored in an airtight container for up to 7 days or freeze for longer shelf life up to one month.