1/2 c. butter, softened
1 c. sugar
1 egg
2 c. flour
1 1/2 tsp. baking powder
1/2 tsp. salt
1 tsp. vanilla or almond extract

Cream together butter and sugar. Mix in egg. Add flour, baking powder, and salt that has been sifted together. Add vanilla extract. Chill 1/2 hour. Roll out on slightly floured counter to 1/4 inch thick. Cut with cookie cutters.

Put cookies on a cookie sheet and bake at 375 degrees for 8 to 10 minutes; edges of cookies should be slightly brown. Cool on wire rack; decorate with frosting.