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In a large bowl, mix together the flour, baking powder and salt. Set aside.
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Place softened butter in a bowl of an electric mixer and beat it on medium-high speed until pale and fluffy, about 2 minutes. Add sugar and cream it together for another 2 minutes. Add egg and vanilla and beat on high speed until well combined. Scrape the sides and the bottom of the bowl to make sure you combine it all together.
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Add the flour mix into the butter and sugar mixture and mix on low speed until combined. If the dough feels too sticky to roll, add one more tbsp of flour. Divide dough into two parts and roll each part on a lightly floured silicone mat or baking paper to about £1 coin thickness. (about 1/4' ). Transfer the rolled dough onto baking tray and place in the fridge for minimum of 2 hours (if chilling overnight, cover the dough with some cling film or re-usable wrap).
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Preheat the oven to 170 C (fan). Line the baking trays with baking parchment. Remove one of the pre- rolled dough pieces from the fridge. Using cookie cutters, cut the desired shapes out of the dough and transfer into baking trays. Re-roll any scraps and cut the cookies again, until you have used all of the dough.
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Bake in the middle shelf of the preheated oven for about 8-10 minutes until the edges are lightly golden. Rotate the baking tray with cookies half way through baking time. Take out of the oven and allow them to cool for about 5 minutes on the baking trays, before transferring onto a cooling rack to cool completely.