Combine the flour and baking powder, set aside.
In the bowl of a stand mixer, cream the sugar and butter.
Add the egg and vanilla.
Gradually add the flour mixture and beat just until combined, scraping down the bowl, especially the bottom.
Dough will be crumbly. Turn it out on a floured surface and knead to combine it.
Roll to about 1/4" to 3/8" thick, and cut into shapes. Place on parchment lined baking sheets.
Freeze the cut out shapes on the baking sheet for 5 minutes before baking.
Bake for 10-12 minutes. Let cookies cool on the pan for about 5 minute and then move them to a cooling rack.