1 3/4 c. flour
2 tsp. baking powder
1/4 tsp. nutmeg
1/2 c. softened butter
1 c. sugar
1 tsp. vanilla extract
1 egg

In a bowl stir together flour, baking powder and nutmeg to combine thoroughly; set aside. In mixer bowl combine butter and sugar; beat until light and fluffy. Blend in vanilla. Add egg and beat again until fluffy. Gradually add flour mixture, beating until just well combined.

Enclose dough in plastic wrap and refrigerate until firm (1-2 hours or overnight).

Preheat oven to 325 degrees. Work with 1/2 dough at a time. Keep remainder in refrigerator. On lightly floured board roll out dough to 1/8-inch thickness. Cut to desired shape with cookie cutter and carefully transfer to lightly greased baking sheets.

Bake until cookies are golden brown (10-12 minutes). Let stand 1 minute and transfer to wire racks to cool. Decorate if desired. Yield: 3 dozen.