Preheat your oven to 350°F (175°C). Line your baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large mixing bowl, beat the softened butter and sugar with an electric mixer until light and fluffy, about 2-3 minutes.

Add the egg and vanilla extract to the butter mixture and mix until well combined.

Gradually add the dry flour mixture to the wet ingredients, mixing on low speed until just combined. Avoid overmixing.

Divide the dough into two halves, and if desired, add food coloring to one half to create vibrant colors.

Roll out the dough on a lightly floured surface to about ¼ inch thick. Use cookie cutters to cut out shapes and place them on the prepared baking sheets.

Bake in the preheated oven for 8-10 minutes, or until the edges start to turn lightly golden.

Remove from the oven and allow cookies to cool on the baking sheet for 5 minutes before transferring them to a cooling rack to cool completely.

Once cooled, decorate with royal icing or frosting as desired.