Basic Sugar Cookie Dough

Preparation : Beat butter, sugar and vanilla in large bowl with mixer until light and fluffy; beat egg in well. Beat flour, baking powder and salt into butter mixture at low speed until thoroughly blended and smooth. Refrigerate one hour wrapped in plastic. Heat oven to 375 degrees. Work with 1/4 dough at a time, keep remainder refrigerated. Roll out to 1/8 -1//4 inch thickness between two sheets of wax paper, cut into shape as desired. Place cookies on lightly greased baking sheet about 1 inch apart. Bake 5-13 minutes.