In the bowl of a stand mixer, beat 1 cup unsalted butter and 1¼ cups sugar together until light and fluffy, about 3–4 minutes.

Add 1 large egg and 1 teaspoon vanilla extract; beat until smooth.

In a separate bowl, whisk together 3 cups all-purpose flour, 1 teaspoon baking powder, and ½ teaspoon salt.

With mixer on low, gradually add dry ingredients to the butter mixture until a soft dough forms.

Divide dough into two disks, wrap in plastic, and chill for at least 2 hours.

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

Roll chilled dough to ¼-inch thickness on a floured surface. Cut into shapes, placing 1 inch apart on prepared sheets.

Bake for 8–10 minutes, until edges start to turn golden.

Let cookies rest on the baking sheet for 2 minutes, then transfer to a wire rack to cool completely.