Preheat oven to 400 degrees. Cream butter and sugar on low speed for 1 minute, then beat at medium speed for one minute. Reduce speed to low and add the egg, vanilla, and baking powder. Add flour, one cup at a time until incorporated. The dough will be stiff. On a floured surface roll out 1/2 of the dough approx. 1/8 inch thick. Flour cookie cutters before using. Bake cookies 6 - 8 or until slightly browned around the edges.
Notes
The icing I use is 2 cups of powdered sugar, 3 - 5 tablespoons water (or more if needed) Slowly add water, 1 tablespoon at a time, until you have a smooth spreading consistency. This icing will dry hard and shiny.