In a medium bowl, whisk together the flour, baking soda, and baking powder, then set aside.

Cream softened butter and granulated sugar in a large bowl until light and fluffy, then beat in the egg and vanilla extract.

Gradually add the dry ingredients to the wet mixture, mixing until just combined and a soft dough forms.

Divide the dough in half, form each into a disk, wrap in plastic, and refrigerate for at least 30 minutes.

Preheat oven to 375°F (190°C), roll out one disk of chilled dough to 1/4-inch thickness on a floured surface, and cut out shapes with cookie cutters.

Place cookies on a parchment-lined baking sheet, bake for 8-10 minutes until edges are lightly golden, then cool on the sheet before transferring to a wire rack.