Carefully blend the softened butter and sugar until smooth and creamy.
Add in the egg and continue to mix well. In a separate bowl, add the flour, salt, and baking powder.
Mix well.
Combine the creamy butter mix and the flour mixture. Blend well.
Add in the vanilla extract and continue to blend and knead. Use a large piece of the cookie dough and roll onto a prepared cookie sheet.
Bake in the oven for 7-9 minutes.
Remove from the oven and allow to cool before using the small cookie cutters to create small bite-sized cookies. Use a pizza cutter to create the large Christmas tree from the baked cookie.