Whisk the flour, baking powder, and salt in a medium bowl.
In a stand mixer fitted with the paddle attachment (or in a large mixing bowl with a hand-held electric mixer), beat the butter and sugar on medium speed until light and fluffy, 3 to 4 minutes. Scrape down the bowl and beater with a rubber spatula as needed.
Add the egg and vanilla and continue to mix until well blended, about 1 minute. Reduce the speed to low, add the flour mixture, and mix until well blended, about 1 minute more.
Position racks in the upper and lower thirds of the oven and heat the oven to 350°F. Line 2 or more cookie sheets with parchment or nonstick baking liners.
Using a 1-tablespoon ice cream scoop (or two tablespoons), drop rounded balls of the dough about 1-1/2 inches apart on the prepared sheets.
Bake two sheets at a time, rotating and switching their positions halfway through, until the edges and bottoms of the cookies are golden (or darker brown for chocolate cookies), 11 to 13 minutes. Let the cookies cool on their sheets on wire racks for about 5 minutes, and then transfer them to the racks to cool completely.
Serve, decorate, or freeze the cookies.
nutrition information (per serving):
Calories (kcal): 60; Fat (g): 3; Fat Calories (kcal): 25; Saturated Fat (g): 2; Protein (g): 1; Monounsaturated Fat (g): 1; Carbohydrates (g): 8; Polyunsaturated Fat (g): 0; Sodium (mg): 30; Cholesterol (mg): 10; Fiber (g): 0.
Make Ahead Tips
You can cover and refrigerate the shaped, unbaked cookies overnight, or freeze until firm on the sheets and then transfer to zip-top freezer bags and freeze for up to 3 months. Thaw in single layers on cookie sheets for at least 3 hours in the refrigerator before baking.
Baked, undecorated cookies can be frozen in an airtight container for up to 1 month; thaw in the refrigerator before decorating.
Decorated cookies can be kept at room temperature for up to 3 days.
Coffee Dough: Dissolve 1 Tbs. instant espresso or coffee granules in the vanilla paste or extract before adding with the egg.
Almond Dough: Reduce the vanilla paste or extract to 1 tsp. Add 1/2 tsp. pure almond extract and 1/3 cup ( 1-1/2 oz.) finely chopped toasted slivered almonds with the egg.
Chocolate Dough: Reduce the flour to 6-3/4 oz. ( 1-1/2 cups) and add 2 oz. (1/2 cup) unsweetened natural cocoa powder, sifted if lumpy, to the flour mixture. Increase the sugar to 1-1/4 cups.
Lemon Dough: Reduce the vanilla paste or extract to 1 tsp. Add 1-1/2 Tbs. finely grated lemon zest with the egg.
Mint Dough: Reduce the vanilla paste or extract to 1 tsp. Add 1/4 tsp. peppermint extract with the egg.
Orange Dough: Reduce the vanilla paste or extract to 1 tsp. Add 2 Tbs. finely grated orange zest with the egg.
Spice Dough: Add 1-3/4 tsp. ground cinnamon, 3/4 tsp. ground ginger, 1/8 tsp. ground nutmeg, and a pinch of finely ground black pepper to the flour mixture. Use vanilla as directed.