Cream the butter and sugar in a large bowl using an electric mixer until the mixture becomes pale and fluffy.
Add the egg and vanilla extract to the butter mixture, beating well until fully incorporated.
Whisk the flour, baking powder, and salt together in a separate medium bowl.
Gradually add the dry ingredients to the wet mixture, stirring on low speed until a cohesive dough forms.
Wrap the dough in plastic wrap and refrigerate for at least one hour.
Preheat your oven to 350°F (175°C) and line two large baking sheets with parchment paper.
Roll the chilled dough out onto a floured surface to your desired thickness.
Use a tree-shaped cookie cutter to cut the dough and place cookies on the prepared baking sheets.
Bake for 10 minutes or until the edges are just barely golden.
Allow cookies to cool completely on a wire rack before decorating.