In a large bowl or the bowl of a standing mixer, using the paddle attachment, cream together the butter and sugar. Add the egg and scrape down the sides of the bowl.

Sift together the dry ingredients and add to the mixer. Mix until well incorporated.

Transfer the dough to a lightly floured work surface, shape into 2 discs. Wrap the dough in plastic and refrigerate until firm, at least 1 hour.

Remove 1 disc from the refrigerator and roll the dough out to 1/4-inch thick. Using a cookie cutter, cut circles 2 1/2-inches in diameter.

Transfer the cookies to a parchment lined baking sheet. Refrigerate until just firm, about 15 to 20 minutes. Repeat the process with the remaining dough.

Preheat the oven to  350º F.

Bake the cookies in batches, in the middle of the oven, for 10 minutes for soft and chewy cookies. Bake slightly longer for crisp cookies.

Cool the cookies on a wire rack.

The cookies can be stored in a tightly sealed container for up to 3 days but are best eaten immediately. If using the cookies for Frozen Smores use immediately.