Place the softened butter and granulated sugar in a large mixing bowl and beat with an electric mixer on medium speed until the mixture is light and fluffy, about 2-3 minutes. You should see the color lighten and the texture become airy.
1 cup unsalted butter, 1 cup granulated sugar
Beat in the egg and vanilla extract until fully incorporated, about 1 minute. The mixture should appear smooth and slightly glossy.
1 large egg, 1 teaspoon vanilla extract
In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add these dry ingredients to the wet mixture, mixing on low speed until the dough comes together and is manageable, about 1-2 minutes. The dough should be firm but pliable.
2 ½ cups all-purpose flour, ½ teaspoon baking powder, ¼ teaspoon salt
Transfer the dough onto a lightly floured surface and use a rolling pin to roll it out to about ¼ inch thickness. Use cookie cutters to cut out desired shapes and transfer them onto a parchment-lined baking sheet.
Bake in an oven preheated to 350°F (177°C) for 8-10 minutes, or until the edges are just golden brown. You should hear a gentle sizzle or smell a sweet aroma as they bake, with edges that are crisp but centers still soft.
Remove the cookies from the oven and let them cool on the baking sheet for a few minutes, then transfer to a wire rack to cool completely. Once cooled, enjoy the cookies with their tender centers and lightly crisp edges.