1

Stir together flour, baking powder, and salt; set aside.

2

Combine butter, sugar, and corn syrup in a small saucepan. Cook and stir over medium heat until butter is melted and sugar is dissolved. Pour into a large mixing bowl. Stir in vanilla. Cool for 5 minutes. Add egg; mix well.

3

Add flour mixture to egg mixture; stir until combined. Divide dough in half. Cover and chill at least 2 hours. (If the dough chills overnight, let it stand for 5 - 10 minutes at room temperature before rolling).

4

Roll each portion on a lightly floured surface until 1/8-inch-thick. Cut into desired shapes with floured cookie cutters or a sharp knife. Place cutouts 1 inch apart on an ungreased cookie sheet.

5

Bake in a 375° oven for 8-10 minutes or until edges are lightly browned. Cool on cookie sheet for 1 minute. Transfer cookies to wire racks and cool completely.