In a large mixing bowl, combine flour, baking powder & salt. Whisk to mix well.
In a small saucepan, melt butter and add sugar stirring until mixture thins.
Add the butter and sugar mixture to the mixing bowl. Mix the dough with a fork.
In a small bowl or custard cup, beat the egg and add the vanilla. Add this mixture to the dough.
Mix dough by hand or fork until you can form a ball.
Lightly flour your rolling pin. Roll dough out on a lightly floured pastry sheet or countertop. Do not roll too thin. If dough cracks or looks dry, you may beat another egg and drizzle a little of it onto the dough. Be careful. Too much egg will make the dough sticky. If the dough is hot, let it cool before attempting to roll it out.
Cookie cutters need to be dipped in flour before each use. Keep your rolling pin and work surface lightly floured while working the dough.
Bake cookies at 400 degrees for 8-10 minutes. Let the cookies set on the sheet until they can be removed without breaking-they need to be warm when you remove them. Place them in a sealed Tupperware container until cool enough to frost. The warm cookies sealed in the container will keep them moist instead of hard.