Preheat oven to 375 F.
In a stand mixer fitted with a paddle attachment, cream butter, sugar and vanilla on high until light and fluffy - about 2 to 3 minutes. Scrape down bowl as needed.
¾ cup unsalted butter, room temperature, ¾ cup sugar, 1 tbsp vanilla bean extract
Once creamed, scrape down bowl and add egg. Mix on low for about 1 minute. Scrape down bowl as needed.
1 ea large egg
In a separate bowl, whisk together flour, baking powder and salt.
3 cup all purpose flour, 1 tsp baking powder, ½ tsp fine sea salt
Add dry ingredients to wet ingredients on mix on low until partially combined.
Increase mix speed to medium low until dough comes together on paddle attachment and pulls away from bowl - about 1 minute.
Place parchment paper on counter and lightly flour.
Place dough on parchment paper and knead with hands if dough still needs to come together a bit more. Add another sheet of parchment on top of the dough.
Roll out to desired thickness with rolling pin. Remove top piece of parchment and light flour dough.
Cut shapes and place on baking sheet. Bake for 10 minutes, or until there is light browning along bottom edges.
Remove from oven and place on wire rack to cool. Allow to cool completely before enjoying or decorating.