Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a mixing bowl, whisk together the flour, baking powder, and salt. Set aside.
In another bowl, cream together the softened butter and granulated sugar using an electric mixer on medium speed until light and fluffy.
Add the egg and vanilla extract to the butter mixture, beating well until fully combined.
Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms. Don't overmix.
Divide the dough into two equal portions, wrap in plastic wrap, and refrigerate for at least 1 hour.
On a floured surface, roll out one portion of dough to about ¼-inch thickness. Use cookie cutters to cut out Easter-themed shapes.
Place the cookies on the prepared baking sheet and bake for 10-12 minutes or until the edges are lightly golden.
Remove from the oven and allow the cookies to cool on a cooling rack.
While the cookies cool, prepare the royal icing.
Once the icing has dried completely, you can further decorate with additional layers if desired.