01 - Whisk flour, baking powder, and salt together in a medium bowl and set aside.
02 - Beat softened butter and granulated sugar in a large mixing bowl for 2 to 3 minutes, until the mixture appears light and fluffy.
03 - Add the egg, scraped vanilla bean seeds, and vanilla extract. Continue beating until all ingredients are well blended.
04 - Gradually introduce the dry ingredient mixture into the wet mixture, mixing only until incorporated. Avoid overworking the dough.
05 - Divide the dough into two halves, shape each into disks, wrap tightly in plastic wrap, and refrigerate for a minimum of 1 hour.
06 - Preheat oven to 350°F (175°C) and line two baking sheets with parchment paper.
07 - On a lightly floured surface, roll out one chilled dough disk to 1/4-inch thickness. Cut into desired shapes using cookie cutters and arrange on prepared sheets with 1 inch spacing.
08 - Bake cookies for 9 to 11 minutes until the edges begin to turn golden.
09 - Leave cookies to cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.
10 - Enjoy cookies plain or decorate as desired.