• Preheat oven to 400℉. Add flour, baking soda, and baking powder to a small bowl and combine. Set aside. 
• Using an electric mixer, cream the butter and sugar until light and fluffy. Beat in the egg and vanilla. Gradually add in the flour mixture. 
• On a floured surface, roll dough out with a floured rolling pin. Cut out cookies with cookie cutters of choice. Place cut out cookies on ungreased cookie sheet. Bake 10-12 minutes or until edges are lightly browned. 
• Let stand on baking sheets 2 minutes and then transfer to cooling racks to cool completely. Frost cookies once cooled completely. 

Frosting

• In medium bowl, combine powdered sugar and water until you reach desired consistency. Start with 3 tbsp water and add more if necessary. Add vanilla and mix well.