In a mixing bowl, combine the flour, baking powder, baking soda, and salt.

In a separate bowl, cream together the softened butter and sugar until light and fluffy, about 3 minutes.

Mix in the egg and vanilla extract until well blended.

Slowly add the dry ingredients to the wet ingredients, mixing until just combined. Be careful not to overmix!

Shape the dough into a disk and wrap it in plastic wrap. Refrigerate for at least 30 minutes.

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

Remove the dough from the refrigerator and roll it out on a floured surface to about ¼-inch thickness.

Use cookie cutters in fun shapes to cut out cookies, placing them on the prepared baking sheets.

Bake for 10-12 minutes or until the edges are slightly golden. Let them cool on the baking sheets for a few minutes before transferring them to wire racks to cool fully.

Once cooled, use store-bought frosting or make your own to add colorful decorations.