Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large bowl, cream together the softened butter and sugar until light and fluffy.
Beat in the egg and vanilla extract until well combined.
In a separate bowl, sift together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.
Roll out the dough on a floured surface to about 1/4 inch thickness.
Use a ghost-shaped cookie cutter to cut out shapes and place them onto the prepared baking sheet.
Bake in the preheated oven for 8-10 minutes, or until the edges are lightly golden.
Allow the cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.