1. – In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

2. – In a large mixing bowl, cream the butter and sugar until light and fluffy, about 2-3 minutes.

3. – Beat in the egg and vanilla extract until well combined.

4. – Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.

5. – Divide the dough in half, shape each half into a disk, wrap in plastic wrap, and refrigerate for at least 1 hour.

6. – Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.

7. – Working with one disk at a time, roll the dough out on a lightly floured surface to 1/4-inch thickness.

8. – Use cookie cutters to cut out shapes and transfer the cookies to the prepared baking sheets, spacing them about 1 inch apart.

9. – Bake for 8-10 minutes, or until the edges just start to lightly brown.

10. – Remove the cookies from the oven and let them cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.

11. – Once cooled, decorate the cookies with your desired frosting and sprinkles.