1. In mixing bowl, beat together butter, sugar and vanilla.
2. Add egg and beat well.
3. In a separate bowl, combine flour, baking powder and salt
4. Make well in center of dry ingredients and mix in butter mixture.
5. Roll out dough into a ball and flatten.
6. Cover and refrigerate 1 hour or until thoroughly chilled.
7. Preheat oven to 350F.
8. Turn chilled dough out onto a lightly floured board and roll to 1/4 inch thickness.
9. Shape with cookie cutter or by hand and place on ungreased cookie sheet.
10. Bake for ten minutes or until lightly browned.