Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper.
In a large bowl, cream together the softened butter and 1 cup granulated sugar until light and fluffy, about 3 minutes.
Beat in the egg and vanilla extract until well combined.
In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
Gradually add the dry ingredients to the wet ingredients, mixing until a soft dough forms.
Divide the dough into two portions. Roll each portion out on a lightly floured surface to about 1/8 inch thickness.
Use a cookie cutter or knife to cut the dough into desired shapes and place them on the prepared baking sheets about 1 inch apart.
Sprinkle the tops of the cookies lightly with the 2 tablespoons of granulated sugar.
Bake in the preheated oven for 10 to 12 minutes, or until the edges are golden brown and the cookies are crisp.
Remove from oven and allow cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.