Prep: Preheat the oven to 350°F and line two large baking sheets with baking parchment or silicone baking mats and set aside.
Cream ingredients for cookie dough: Place butter and sugar in a large mixing bowl and cream with an electric mixer until well combined. Then add the egg and vanilla and cream until the egg is fully combined - do not mix any longer than necessary, or your cookies may turn out tough. It will look scraggly, but that's fine
Add dry ingredients to cookie dough: Combine the flour, baking powder and salt in a medium bowl, then gradually add to the butter mixture and mix on low until combined.
Roll out cookie dough: Remove the cookie dough from the bowl and onto a clean work surface. Push it together with your hands a few times until it forms a smooth cookie dough - do not knead or overwork it, or your cookies will turn out tough. Divide the dough in half and roll out each half on a lightly floured work surface to ¼ inch thickness.
Cut out cookies: Cut out cookies (2-3 inch cutters work best), re-rolling any scraps of dough. Arrange cookies 2 inches apart on the prepared baking sheets and bake in batches for 8-10 minutes, or until the cookies are just starting to turn a light brown. The tops should spring back if lightly prodded, but you do not want to overbake these!
Cool the cookies: Allow the cookies to cool on the baking sheet for 5-10 minutes, then transfer them to a wire rack to cool completely before decorating.
Notes
Baking Tips
Don't overwork the dough: I already noted this in the instructions above, but it's really crucial not to overwork cookie dough. You want it to be well combined and smooth to roll out, but don't knead it like bread dough or mix it for too long. This will develop the gluten in the flour and turn out tough cookies.For rolling: Make sure you don't roll the cookies too thin, or they won't be soft. If you prefer, you can dust your work surface with powdered sugar instead of flour.!! If it takes a long time to cut out the cookies !!If it's taking you a relatively long time to cut out the cookies (it does for me with the kids), place the cut out cookies on the baking sheet in the fridge (or outdoors if it's cold where you are) for 5-10 minutes before baking.To decorate: I keep sugar cookie decorating simple - cutting them out is tiring enough. I just whip up a thick powdered sugar icing (2-3 cups powdered sugar with 2-4 tablespoons half and half or lemon juice do the trick; exact amounts you need depend on how much icing you like on each cookie). Then the kids cover them in sprinkles. So easy, and a lot of fun for all involved - even mom ;-)
Freezer Instructions
To freeze raw cookie dough: Tightly wrap the cookie dough in plastic wrap, then label with the name and use-by date (freeze for up to 3 months) before freezing.When ready to bake, remove the cookie dough from the freezer and thaw in the fridge overnight (I recommend placing it on a plate to catch any water drips). Once thawed, roll out and bake as directed in the recipe.To freeze baked cookies: Freeze the cookies undecorated! Place them in a freezer-friendly container, separating layers with sheets of baking parchment. Label with the name and use-by date (freeze for up to 3 months) before freezing.To defrost, remove the cookies from the container and place them on a wire rack on the counter for a few hours, or until defrosted.
Storage Instructions
Sugar cookies keep well for about a week in an airtight container on the counter. Undecorated cookies stay fresh for a little longer than decorated ones in my experience.