1. Heat oven to 375 degrees F.
2. Cream together butter and sugar until light.
3. Add vanilla and egg and stir until well combined.
4. Stir in flour, baking powder and salt until a soft dough forms.
5. Shape dough into a flat disc and wrap in waxed paper or plastic wrap and refrigerate at least one hour before rolling. (I recommend having steps 1-5 done before calling in the kids, the fun part is coming up!)
6. Dust rolling surface with an equal mixture of all-purpose flour and powdered sugar. Roll dough to 1/4-inch thickness and cut into desired shapes.
7. Place cut cookies onto a baking sheet prepared with cooking spray or covered with parchment paper.
8. Decorate with colored sugar as desired.
9. Bake for 8-10 minutes or until very lightly golden.
Cool on baking sheet for 2 minutes before removing to racks to cool completely.
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