Start by preheating oven to 375 F.
In a large bowl, add flour, baking powder and salt and whisk together until well combined.
In your stand mixer, add butter and sugar and mix on medium high speed until light, fluffy and creamy (about 4-5 minutes).
Next add in egg and vanilla and continue mixing until smooth. Scrape down sides if needed.
Finally turn mixer down to slow speed and add flour mixture in intervals of 3 and mix until combined.
Remove the cookie dough from mixer and cut into 4 mounds of dough and wrap with plastic wrap creating disks. Refrigerate for about 30-40 minutes.
For regular drop sugar cookies, scoop out 1 inch balls and place on cookie sheet. Pat with your hand slightly to flatten.
For roll out/cut out sugar cookies, add a disk of dough to a lightly floured sheet of parchment paper. Roll until about ⅛ inch thickness and use cookie cutters to cut shapes.
Bake for 10-12 minutes.