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In a medium bowl, sift together the flour, baking powder, salt, cinnamon, and nutmeg. Set aside.
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In a separate bowl, beat the brown sugar and butter together until light and fluffy. Add in the egg and vanilla and beat until combined.
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Gradually add the flour mixture into the butter mixture, beating just until combined. The dough will be a bit crumbly.
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Pour the dough out onto a piece of plastic wrap. Press it into a flat disc and wrap it with remaining plastic wrap. Place the dough in the refrigerator to chill for 30 minutes.
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Preheat oven to 350 F. Line two baking sheets with parchment paper.
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On a lightly floured surface, roll out the dough to ¼ inch thickness. Cut into shapes using cookie cutters.
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Place the cut cookies onto the prepared baking sheets. Transfer the baking sheets to the refrigerator to chill for 15 minutes.
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Bake for 9-12 minutes or until cookies are lightly golden brown. Let the cookies cool for a 1-2 minutes on the baking sheet before transferring to a wire rack to cool completely.