Preheat oven to 400 degrees Fahrenheit.

In a large bowl, cream together the butter and sugar.

Mix in vanilla and egg followed by flour and baking powder.

Divide mixture into 2 balls and cool in fridge for at least one hour.

Roll out each ball flat on a floured surface. Use a snowflake for each cutout.

Bake for 8-10 minutes. Cool completely before decorating.