In a large mixing bowl, beat the softened butter and sugar together with an electric mixer or whisk for about 2-3 minutes until the mixture is pale and fluffy, releasing a sweet, buttery aroma.
Add the egg and vanilla extract to the creamed mixture, then beat again until well combined, scraping down the sides of the bowl as needed.
In a separate bowl, whisk together the flour, baking powder, and salt until evenly mixed.
Gradually add the dry ingredients to the wet mixture, mixing on low speed or folding gently until just combined. The dough should be soft but manageable; if sticky, chill it for 15 minutes.
Divide the dough in half, then roll each portion between two sheets of parchment paper to about ¼ inch thickness. Chill the rolled dough in the fridge for 30 minutes to relax the gluten and prevent spreading.
Preheat your oven to 180°C (350°F). Remove the chilled dough from the fridge, peel off the top parchment layer, and use cookie cutters to cut into your desired shapes.
Arrange the cut-out cookies on parchment-lined baking sheets, leaving about 1 inch of space between each. Optional: sprinkle with flaky sea salt for extra flavor.
Bake for 8 to 10 minutes, watching closely. For softer cookies, check at 8 minutes; for crispier edges, bake a little longer until edges are golden brown and firm.
Once baked, let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely. They will firm up as they cool, revealing a tender center and crisp edges based on your baking time.
Enjoy these buttery sugar cookies plain or decorate with icing, sprinkles, or your favorite toppings. Store in an airtight container at room temperature for up to a week, or freeze for longer freshness.
