n a large bowl, beat butter and sugar until fluffy. Add in egg and vanilla and beat to combine. Set aside.
In a separate bowl, stir together flour, baking powder, salt, cinnamon and nutmeg.
Stir dry ingredients into the creamed mixture slowly, in several additions.
If it goes a bit crumbly, add a few tablespoons of cold water and mix until it forms a nice dough.
Divide the dough in half and wrap each half in plastic wrap. Put them in the fridge for about an hour or until they're firm.
On a lightly floured surface, roll out each ball of dough until it is about ¼" thick. Use cookie cutters to make shapes and place on a greased baking sheet. Bake at 350F for 10-12 minutes. Keep in mind that smaller cookies take less time. You want them to be lightly golden on the edges. When they are done transfer them over to a rack and let them cool completely before you decorate.
Recipe by Life at Cloverhill at https://lifeatcloverhill.com/2009/12/sugar-cookies.html