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In a medium bowl, sift together flour, baking powder, salt, cinnamon and nutmeg. Set aside.
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In a separate bowl, beat brown sugar and butter until light and fluffy. Add in egg and vanilla and beat until combined.
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Stir in flour mixture, mixing until combined. Dough will be a bit crumbly.
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Pour dough out onto a piece of plastic wrap. Press into a large mass and wrap with plastic. Place in the refrigerator to chill for 30 minutes.
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Preheat oven to 350 Line two baking sheets with parchment paper.
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On a floured surface, roll out the dough, one half at a time, to ¼ inch thickness. Cut into shapes using cookie cutters or a sharp knife.
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Place cut cookies onto prepared baking sheets and place in the refrigerator for 15 minutes.
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Bake for about 12 minutes or until cookies are lightly golden brown. Let cool for a couple minutes on the baking sheet before transferring to a wire rack to cool completely.