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Whisk together flour, salt, and baking powder in a medium bowl; set aside. In the bowl of an electric mixer fitted with the paddle attachment, cream butter and sugar; mix until light and fluffy. With mixer running, add egg, brandy, and vanilla; mix until well combined. With the mixer on low, slowly add reserved flour mixture. Mix until just combined.
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Transfer dough to a clean surface. Shape into 2 disks, cover with plastic wrap, and refrigerate at least 1 hour.
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Preheat oven to 350 degrees. Line baking sheets with nonstick baking mats or parchment paper; set aside.
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On a lightly floured surface, roll out dough to 1/8-inch thickness. Cut into desired shapes and transfer to prepared sheets, spaced 1 inch apart. Leftover dough can be rolled and cut once more. Bake until lightly golden, about 10 minutes; do not allow to brown. Transfer sheets to wire racks; let cool completely.
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Decorate with royal icing, if desired.
Cook’s Notes
Soft cookie dough loses its shape when moved; to retain crisp cut edges, refrigerate dough as directed in recipe until firm before baking. This recipe is adapted from “The Martha Stewart Living Christmas Cookbook” (Oxmoor House, 2003).
