Basic Sugar Cookies

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. Shape the dough into 4 disks and roll each between 2 sheets of wax paper to 1/8 inch thick. Chill until firm, 30 minutes in the refrigerator or 15 minutes in the freezer. Heat oven to 350 degrees F. Line baking sheets with parchment paper. Using floured cookie cutters, cut out cookies. Place 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 before transferring to wire racks to cool completely.