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In a bowl, cream the butter and both sugars together using a wooden spoon until fluffy.
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Add the egg and the vanilla and mix evenly.
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Add the salt and baking powder and mix again.
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Add the flour, 1 cup at a time until the dough holds together and no longer sticks on the side of the bowl.
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Roll out into ¼ of an inch using a rolling pin and cut into desired shapes using cookie cutters.
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Bake at 350⁰F oven temperature for about 10 minutes. Cool completely before putting decorative icing.