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Combine flour,baking powder and sugar.
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Cut in butter till mixture resembles breadcrumbs.(You can do this in food processor).
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Add vanilla and egg.Work to a dough and shape a ball.
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Wrap in plastic wrap and put in the refrigerator for 15 minutes to get hard enough to roll.
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Then make small balls of dough.
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Roll into thin cylinders, make letters of the alphabet, twisting the dough and trimming it as necessary.
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Arrange on a greased cookie sheet,leaving a little space between them.
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Bake at 180 C for about 10 - 12 minutes.
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Remove them from the oven as soon as the edges of cookies turn golden.
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Leave on the cookie sheet for 2-3 minutes to cool a bit,then delicately detatch them from the sheet.
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Leave to cool on a wire-rack.
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Topping:.
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=======.
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Drizzle melted chocolate / chocolate sauce OR spread lemon icing on the top of the cookies OR dip the top in melted chocolate.
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Sprinkle desicated coconut / chopped nuts.
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Leave to set.