In a large mixing bowl of an electric mixer with the paddle attachment, place butter and sugar and mix on high speed until light and fluffy (around 1-2 mins). Add vanilla extract and egg and mix until combined. Use a spatula to scrape down the sides of the bowl.

In another bowl, sift flour, baking powder, baking soda, and salt.

Slowly add the dry ingredients to the wet ingredients and mix on low speed until just combined. Do not over-mix. Use a spatula to scrape down the sides of the bowl. The dough should be soft but not too sticky.

Seal cookie dough in plastic wrap and chill for 1 - 2 hours.

Once ready to shape and bake cookies, line a baking sheet with parchment paper and pre-heat the oven to 175 °C (350 F).

Roll out cookie dough on slightly floured surface approximately ¼" thick. Cut out cookie shapes using a cookie cutter of your choice.

Place cookie dough on baking sheet with parchment paper at least 2 inches apart.

Bake for 9-12 minutes until edges are slightly golden brown but the tops should remain pale.

Place on cooling rack and cool completely before icing.