01 - Whisk together the flour, baking powder, and salt in a medium bowl; set aside.
02 - Using an electric mixer, beat the softened butter and granulated sugar together until light and fluffy, approximately 2 to 3 minutes.
03 - Add the maple syrup, egg, and vanilla extract to the creamed mixture and beat until smooth and fully combined.
04 - Gradually fold the dry ingredients into the wet mixture, mixing just until the dough comes together.
05 - Divide the dough into two discs, wrap each with plastic wrap, and refrigerate for a minimum of one hour or up to overnight.
06 - Heat the oven to 350°F (175°C) and prepare two baking sheets by lining them with parchment paper.
07 - On a lightly floured surface, roll the dough to a thickness of 1/4 inch (6 mm) and cut into shapes using cookie cutters.
08 - Position cookies 2 inches apart on the prepared sheets and optionally sprinkle with sanding sugar or sprinkles.
09 - Bake for 8 to 10 minutes, or until the cookies are set and edges begin to attain a light golden hue.
10 - Allow cookies to cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely; dust with confectioners sugar if desired.