First mix together the dry ingredients. The all-purpose flour, salt, and baking powder. Keep aside.
In another mixing bowl, add the butter and powdered sugar. Beat fluffy to a smooth consistency.
Add the vanilla extract and the egg. Continue to blend in with all ingredients.
At last, add the dry ingredients mixed with the flour. Add a batch at a time while combining the ingredients in a kitchen machine or with a hand blender.
Create a well-combined dough. Place on a cling film and wrap cling film around the dough.
Cool the dough for at least 30 minutes in the fridge. This is necessary so that you can roll out the dough afterward.
Roll out the dough with the help of all-purpose flour so that it doesn't stick. Keep on rolling out to about 3 mm or 0.10 inches and flour your dough on both sides at all times.
Preheat your oven to 320° Fahrenheit/ 160° Celsius.
Cut out your cookies with cookie cutters of your choice. Place unbaked cookies on a parchment-lined baking sheet. Keep a little space between the cookies.
Bake cookies at 320° Fahrenheit/ 160° Celsius. for about 10 to 12 minutes until they turn a bit yellow. Keep an eye on your cookies, because duration depends on your oven (they are not all the same).
Keep the baked cookies out to cool.
You can choose to decorate your cookies. To do so place naked baked cookies on a parchment paper.
In a small bowl combine powdered sugar and lemon juice. The quantity and consistency is up to you. Don't add too much lemon juice too and if you did, adjust by adding a little more powdered sugar. The icing should be semi-liquid.
Brush each cookie with the icing and sprinkle some sugar decoration over your cookies. Decorate to your liking.
Leave the icing to dry so that it gets hard. Store cookies in a box lined with parchment paper. See post for hot climate storage instructions.
Video
Notes
You can use whichever sprinkles and sugar decorations that you can buy or that you enjoy. I like the sugar sprinkles from Dr. Oetker.