1. Sift flour, salt, and baking powder together into a bowl; set aside. Put butter and sugar in the bowl of an electric mixer fitted with the paddle attachment. Mix on medium-high speed until pale and fluffy, about 3 minutes. Mix in egg and vanilla. Reduce speed to low; gradually mix in flour mixture. Wrap dough in plastic wrap. Refrigerate 1 hour.

2. Preheat oven to 325 °. Let dough stand at room temprature 10 minutes. Generously flour a large sheet of parchment paper. Roll out dough on parchment to a scant ¼-inch thickness, stopping often to run an offset spatula under dough and to dust with flour as necessary. Transfer dough on parchment to freezer, and chill 15 minutes.

3. Using a 2— to 3-inch X- or O-shaped cookie cutter or a template and a knife, quickly cut out shapes from dough. (If dough begins to soften, chill it in freezer 3 to 5 minutes.) Reroll and cut scraps.

4. Transfer shapes to baking sheets lined with parchment, spacing them 2 inches apart. Chill in freezer 15 minutes.

5. Sprinkle shapes with shapes with sanding sugar. Bake until edges are just golden, 15 to 18 minutes.

Let cool completely on sheets on wire racks.

david

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