1-First Step: Cream Butter and Sugar Beat softened butter and white sugar together until light and fluffy, about 3-5 minutes. Use a stand mixer or hand mixer on medium speed. Scrape bowl sides often for even mixing. This step traps air for tenderness.

2-Second Step: Add Wet Ingredients Crack in the egg and pour in vanilla extract. Beat until fully combined, around 1 minute. Mixture looks smooth and pale. Avoid overbeating to keep cookies soft.

3-Third Step: Mix Dry Ingredients Whisk flour, baking soda, baking powder, and salt in a separate bowl. Gradually add dry mix to wet ingredients. Stir on low speed until dough forms. Do not overmix dough stays slightly sticky.

4-Fourth Step: Chill the Dough Divide dough in half, flatten into discs, wrap in plastic. Refrigerate 1 hour or overnight. Cold dough rolls easily and holds shapes during baking. Patience here pays off big.

5-Fifth Step: Preheat and Prep Oven Heat oven to 375°F (190°C). Line baking sheets with parchment paper. Work with one disc at a time; keep other chilled.

6-Sixth Step: Roll and Cut Shapes Flour surface lightly. Roll dough to 1/4-inch thick. Cut shapes with cookie cutters dipped in flour. Place 2 inches apart on sheets. Re-roll scraps once for best texture.

7-Final Step: Bake and Cool Bake 8-10 minutes until edges turn light brown. Centers stay soft pull early to avoid hardness. Cool on sheet 2 minutes, then rack. Decorate once fully cooled. Enjoy fresh or store airtight.