Preheat the oven to 400 degrees F (200 degrees C).

Sift flour, baking powder, salt, and sugar in a large bowl until combined. Cut butter into flour mixture with two knives or a pastry blender until mixture resembles coarse crumbs, about 2 minutes. Stir in egg, cream, and vanilla until dough comes together and forms a soft ball, about 1 minute. Chill dough for 30 minutes, if desired, to make rolling easier.

Roll dough on a floured surface to 1/8-inch thickness. Sprinkle lightly with sugar. Cut into desired shapes using cookie cutters. Transfer cookies to ungreased baking sheets, spacing 1 inch apart.

Bake in the preheated oven until edges are lightly golden, about 6 to 8 minutes. Cool cookies briefly on the pan for 2 minutes, then transfer to a wire rack to cool completely.