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

2. – In a large bowl, beat 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 just combined.

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

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

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

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

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

10. – Allow the cookies to cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.

11. – Decorate the cooled cookies with royal icing and sprinkles as desired.