In a medium bowl, whisk together almond flour, baking powder, and salt. Set aside.

In a large bowl, beat butter and sugar until light and fluffy.

Add egg and vanilla and mix until smooth.

Gradually add the dry ingredients to the wet, mixing until a soft dough forms. It will be soft but manageable and will firm up during chilling, but if it’s too soft to handle, add 1-2 tbsp of additional almond flour if needed.

Wrap the dough in plastic wrap and chill for at least 30 minutes to make it easier to roll and cut. You can prepare the dough for up to 2 days in advance.

Roll the dough between two sheets of parchment to 1/4-inch thickness. If it is too sticky, you can use a bit of gluten-free all-purpose flour to make rolling out easier. Cut into shapes with cookie cutters. Chill the remaining dough that needs to be re-rolled before continuing, because the butter will soften during rolling. Then roll the dough out again and cut more cookies until no dough is left.

Carefully transfer the cookies to the prepared sheet and place about 1 inch apart.

Bake for 10–12 minutes, until edges are lightly golden. For crispier cookies, bake 1-2 minutes longer. Cool on the baking sheet for 5 minutes, then transfer to a wire rack. Frost and decorate as desired once cooled.