Preheat oven to 350°F.
Cream butter and sugar together for 3 minutes until fluffy.
Mix in vanilla and egg until combined.
Slowly add flour and baking powder; mix until dough forms.
Roll out dough to ¼ inch thick on a floured surface.
Cut shapes with pumpkin or ghost cookie cutters.
Bake 6–8 minutes until set but not browned.
Cool completely, then frost and decorate.
