First, scoop the dry ingredients into measuring cups, then level off the top with a knife for accurate measurements.

Pour all the dry ingredients, including the baking powder, soda, and salt, into a big mixing bowl through the sifter as shown below.

Whisk it all in to make sure all the ingredients are well incorporated.

Cream the sugar and butter by blending them together until smooth.

Add in the egg and vanilla, and then give it all another blend.

Add the dry ingredients to the butter mixture and blend until crumbs form.

Mend and bring the crumbs together with your hands to form a ball of cookie dough.

After combining the dry and wet ingredients, wrap the cookie dough with plastic wrap.

Place in the refrigerator for 30 minutes to give all the ingredients time to marry.

Preheat the oven to 375°F and line the baking sheet with parchment paper.

Get the cookie dough and slice it in half. 

Press down on it, then spread it out using the rolling pin, making sure the cookie dough is about 1/8 inch in height.
You can use a cookie scooper and scoop cookies from the ball of dough instead if you prefer too.

Take some cookie cutters and cut out the cookies, then place them on the lined baking sheet.

Gather and ball up the remaining cookie dough and flatten it out again to make more cookies.

When you place the cookies in the oven, make sure you bake them on the top rack.

Bake them for 10 minutes, and when they’re done, place them on the baking rack and remove the parchment paper from underneath.