In a medium bowl, whisk the flour, baking powder, and salt together. Set aside.

In a large bowl using a handheld or stand mixer fitted with a paddle attachment, beat the butter and sugar together on high speed until the mixture is light and creamy, about 3 minutes. Add the egg and beat until combined, about 1 minute.

Add the dry ingredients to the wet ingredients and mix on low speed until combined. If the dough seems too soft and sticky for rolling, beat in 1 more Tablespoon of flour.

Divide the dough in half. Roll each portion to about ¼-inch thickness on a lightly floured surface.

Dust one portion with flour, place another on top, cover tightly, and refrigerate for at least 2 hours (up to 2 days).

Preheat the oven to 350°F (177°C). Line baking sheets with parchment paper.

Remove the top piece of dough from the refrigerator and cut into shapes using a cookie cutter. Gather scraps, reroll and cut until all dough is used.

Bake for 11-12 minutes until edges are lightly browned. Allow to cool on the baking sheet for 5 minutes then transfer to a cooling rack.

Decorate cooled cookies with royal icing, easy cookie icing, or cookie decorating buttercream.