Sift together:

2 1/4 cups all-purpose flour
1 tsp. baking powder
1/2 tsp. salt

Cream:

2/3 cup butter
1 cup sugar

Add:

1 egg
1 tsp. vanilla

Stir in flour mixture, mixing well after each addition. Roll out dough to 1/8 inch thickness. Cut into shapes.

Bake on ungreased cookie sheet at 375°F for 10 to 12 minutes. Cool on wire rack and frost if desired.