Preheat the oven to 400 degrees F.

In a medium-sized bowl whisk together the flour, baking powder, and salt. Set aside.

In a large bowl fitted with an electric whisk cream the butter and sugar together for several minutes. While the mixer is going add the egg, cream, and vanilla until thoroughly combined.

With the mixer still going on low, slowly add the flour mixture until well mixed. Turn off the mixer and squeeze the dough together into a ball using your hands.

Using a rolling pin roll the dough out onto a floured surface until it's about ⅛ inch thick. Use cookie cutters to cut desired shapes and place them onto an ungreased baking sheet.

Bake in the oven for 5 - 7 minutes or until golden brown. Immediately transfer to a cooling rack (if you have one) until cool.

Meanwhile, use a fork to mix together the powdered sugar and heavy cream in a medium sized bowl. Top cookies with a thin layer of icing and other decorations if desired.