Mix together the butter, sugar and egg thoroughly. Once combined, stir in vanilla or other flavoring of your choice.
Sift together the flour and baking powder in a separate bowl. Once sifted, add to the above mixture and mix until a dough forms. If the dough seems a bit dry, add a little milk. When mixing, the dough should pull away from the bowl.
Cover and refrigerate for 1 hour. Sprinkle some flour and roll out the dough and cut out cookies. (I recommend using half at a time — if the dough gets too warm and sticking to the roller, place back into the bowl and into the fridge)
Bake cut out cookies for 5-7 minutes at 425 F. (I recommend 6 minutes, but it depends on the size and how many you are placing in at one time. You’re looking for the cookies to become barely golden brown on just the edges)
Place finished cookies in tins and store in the freezer. Decorate the following day.