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

2. 2. In a large bowl, beat the butter and sugar together until light and fluffy, about 2-3 minutes.

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

4. 4. In a separate bowl, whisk together the flour, baking powder, and salt.

5. 5. Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

6. 6. Scoop dough by the tablespoonful and roll into balls. Place them about 2 inches apart on the prepared baking sheets.

7. 7. Use a fork to gently flatten each cookie and create a criss-cross pattern.

8. 8. Bake for 10-12 minutes, until the edges are lightly golden.

9. 9. Remove from oven and immediately transfer cookies to a wire rack to cool completely.

10. 10. Decorate with festive sprinkles or holiday-themed decorations, if desired.