Preheat oven to 400°

In a bowl with a mixer beat the butter until it is pale in color, then mix in the powdered sugar and brown sugar.

Add in the egg, vanilla extract, and mix to combine.

Place the flour, baking powder, and salt in the mixer bowl and mix on low to combine gently, then raise the speed and mix until the just combined.

Add the chocolate chips and mix on low or stir by hand to combine, increase speed as needed for the dough to be smooth and well mixed.

The dough when fully mixed will pull away from the side of the bowl.

To easily roll out cookie dough, without adding additional flour to dry out the dough and have it crack, place the dough between two pieces of wax paper.

To evenly roll out the dough, I use 2- 1/4" wood dowels and place the rolling pin on top of the dowels so it presses the dough evenly and spread it's smooth at the same time.

Use flour on the cookie-cutter, then press the cutter into the cookie dough, place the cut out cookie dough onto parchment-lined baking sheets 2 inches apart for even baking. Do not overcrowd baking sheets.

Bake at 400° for 7-8 minutes.

Remove baking sheets from the oven, and allow cookies to cool on the baking sheet.