Line 3 baking sheets with parchment paper and set aside.

Stir together flour, baking powder, and salt and set aside.

Cream together the butter and sugar until completely smooth. Add egg and mix until combined, then add vanilla extract and mix until combined, scraping down the sides of the bowl as needed.

Add dry ingredients to the wet ingredients and mix until the flour mixture is incorporated and a  ball of dough starts to form and pull away from the sides of the bowl.

If you used room temperature butter or if you are making dough ahead of time, wrap the dough ball in plastic wrap and place it in the fridge for 45 minutes (or up to 3 days). Let it sit out until soft enough to roll out. *(see note)

Dip cookie cutters in flour and strategically place cookie cutters to use up as much of the dough as possible. Take the scraps, form into a new ball of dough, and roll out again. Repeat this process until you’ve used up as much of the dough as possible, and only a tiny bit of dough scraps remain. If you notice the dough warming up or losing some structure, place it back in the fridge for 15-20 minutes, then resume rolling out and cutting.

Place cut-out cookies at least an inch apart on each prepared cookie sheet and place the cookie sheet back into the fridge for 10 minutes before baking.

Bake cookies for 12-14 minutes or until the bottom edges are just starting to turn golden brown.

Transfer each baking sheet to a wire rack and let cookies cool completely.

Weigh and sift powdered sugar. Place softened butter and approximately half of the weighed and sifted powdered sugar in a stand mixer fitted with a paddle attachment or in a bowl if using a hand mixer. Mix until the powdered sugar is incorporated, and then add the remaining powdered sugar and mix until smooth.

Add salt and vanilla and mix on low until incorporated, and then increase the mixer speed to medium-high and mix for 4-6 minutes, scraping down the sides of the bowl as needed.

Piping Bag: Drop a piping tip into the bottom of a piping bag. Secure a piping tip at the end of a piping bag, then, using scissors, cut around the middle of the piping tip and pull off the plastic end. Hold the bag with your non-dominant hand or place the bag in a large drinking glass to fill with frosting. Twist the bag and use your top hand to squeeze the frosting and your bottom hand to steer where you’d like to pipe frosting.