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Cream butter; add sugar gradually; cream thoroughly. Add egg, beat well. Stir in vanilla.
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Mix and sift flour, baking powder and salt. Add to first mixture; stir until blended. Chill 1/2 hour.
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Roll out dough on floured board to 1/8 inch thickness. Cut in various shapes with floured cookie cutters.
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Bake on cookie sheet in moderately hot oven, 375 degrees for 8 to 10 minutes.
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Variations: Use same basic dough with the following changes:.
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CHOCOLATE: Melt and cool 1 1/2 squares unsweetened chocolate and add to creamed mixture and blend well.
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LEMON: Substitute 1 1/2 tablespoons grated lemon rind and 1 1/2 teaspoons lemon juice for vanilla.
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NUTTY BUTTERSCOTCH: Sustitute 1 cup firmly packed brown sugar for granulated sugar. Add 1/2 cup finely chopped walnuts to dry ingredients.
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COCONUT: Substitute 1 teaspoons almond extract for vanilla. Add 1/2 cup finely chopped coconut to dry ingredients.