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In the bowl of an electric mixer, using the paddle attachment beat butter on low just until it’s broke apart and no longer in large chunks.
Sift the powdered sugar over the bowl, and beat again on low-medium until combined.
Add in large egg and vanilla and beat on low-medium just until it’s combined.
Sift in flour and baking powder into the bowl. Beat on low to incorporate all of the dry ingredients, then medium – high until all of the dough has gathered together on to the paddle.
Use a dough scraper or spatula to gather all of the dough and place on a plate or clean counter to rest about 5-10 minutes.
Knead the dough by hands for a few moments until it’s nice and smooth.
Divide the dough in half and roll out the first half of the dough on to the parchment paper.
Cut out your sugar cookies.
Place them in the center of the oven and bake at 400F for 6 to 9 minutes.
Remove sugar cookies from oven and let rest on the cookie sheet.