Preheat oven to 375 degrees F
Stir together flour and baking powder in a bowl. Set aside.
In a large bowl, cream together the butter and sugar until smooth. Beat in egg and vanilla. Gradually add in the dry ingredients.
Roll out the dough to a thin layer and cut out trees and place onto a parchment covered cookie sheet.
Bake 8 to 10 minutes in the preheated oven, or until golden brown.
Let stand on cookie sheet 2-5 minutes before removing to cool on wire racks.
Place the trees on a platter, dust with organic powdered sugar (optional) and serve.