Step 1: Prepare the Dough - Sift together the flour, baking powder, and salt in a bowl.
Step 2: Cream the Butter and Sugar - In a mixing bowl, cream together the butter and sugar until light and fluffy.
Step 3: Add the Wet Ingredients - Add corn syrup, vanilla extract, and beaten egg to the mixture and mix well.
Step 4: Combine Dry and Wet Ingredients - Gradually add the dry mixture to the wet mixture until a dough forms.
Step 5: Chill the Dough - Divide the dough, wrap in plastic, and refrigerate for at least 1 hour.
Step 6: Roll Out the Dough - Preheat the oven to 350°F (175°C) and roll out the dough on a floured surface.
Step 7: Bake the Cookies - Cut out shapes and bake for 8-10 minutes until edges are golden.
Step 8: Cool and Decorate - Cool on a rack and decorate as desired.