Preheat oven to 350ᵒF/177ᵒC. Line 2 baking sheets with baking paper. Set aside.
Sift flour, baking powder and salt in a bowl. Set aside.
Cream together softened butter and confectioners’ sugar. Beat in the egg and add desired flavoring. Add the dry ingredients and mix until a dough is formed.
Roll out the dough on a floured surface and use cutters to create preferred shapes.
Bake for 10-15 minutes or until edges are slightly brown. Cool before decorating.