Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper.
In a large mixing bowl, cream together the softened butter and 1 cup granulated sugar until light and fluffy, about 3-4 minutes.
Beat in the egg and vanilla extract until fully 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 just combined and a dough forms.
Divide the dough into two equal 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 transfer them to the prepared baking sheets, spacing about 1 inch apart.
Sprinkle the tops of the cookies lightly with the 2 tablespoons of granulated sugar.
Bake in the preheated oven for 10-12 minutes, or until the edges are golden brown and the cookies are crisp.
Remove from the oven and allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.