Vanilla Sugar Cookie Recipe

3 cups all-purpose flour, plus more for dusting
1 tsp. baking powder
½ tsp. salt
1 cup (8oz.) unsalted butter, at room temperature
1 ¼ cups sugar
1 large egg
2 tsp. pure vanilla extract
1 tbl. heavy cream

1. In a bowl, whisk together the 3 cups flour, baking powder, and salt. In a large bowl, using an electric mixer on medium-high speed, beat the butter and sugar until light and fluffy, 2-3 minutes. Add the egg and vanilla and beat on low speed until the egg is completely incorporated. Beating on low speed, slowly add the flour mixture and continue to beat until almost incorporated. Add the cream and beat on low speed until just incorporated, scraping down the sides of the bowl as needed.
2. Press the dough into a rough rectangle, wrap tightly in plastic wrap, and refrigerate until firm, at least 1 hour or up to overnight. (The dough can be wrapped well and frozen for up to 1 month.)
3. Preheat the oven to 350 degrees. Line 3 baking sheets with parchment paper. On a lightly floured work surface, using a floured rolling pin, roll out the chilled dough until about ¼ inch thick. Using cookie cutters or a paring knife, cut the cookies to the prepared sheets, spacing them 1 inch apart. Press the dough scraps together, roll out, and cut out additional shapes.
4. Bake 1 sheet at a time until the cookies are lightly golden around the edges but the tops are barely colored, 16-19 minutes. Let cool on the sheets for 5 minutes. Using the metal spatula, transfer to wire racks and let cool completely, about 30 minutes.
5. Decorate the cookies as desired.