Basic Sugar Cookie Dough

In a large bowl, whisk together the flour, baking powder and salt. Using an electric mixer, beat the butter and sugar until light and fluffy, about 3 minutes. Beat in the egg and then the vanilla. Reduce the mixer speed to low and gradually add the flour mixture, mixing just until incorporated. Heat oven to 350 degrees F. Line 2 baking sheets with parchment paper. Using floured cookie cutters, cut out cookies and place them on the prepared sheets. Reroll, chill and cut the scraps. Bake, rotating the positions of the pans halfway through, until the cookies are lightly golden brown around the edges, 10 to 12 minutes. Let cool on the sheets for 5 minutes, then transfer to wire racks to cool completely.