Cream butter and sugar together. Stir in egg, vanilla beans and extract. In a small bowl stir flour and baking powder together. Slowly incorporate dry ingredients.
Roll dough out onto the floured surface to be just over 1/4" thick. Cut cookies out using cookie cutters and place onto parchment paper-lined baking sheet.
Freeze 5-7 minutes, then bake 10-12 minutes, or until bottoms have lightly browned but edges are still light in color. Cool 3 minutes on the baking sheet, then remove to cooling racks. Decorate as desired.
Notes
Nutritional information is for plain, unfrosted sugar cookies.