Cream together the coconut oil and sugar in a mixing bowl.
Add vanilla extract and egg, mix until combined.
In a separate bowl add flour, salt, baking powder and mix to combine.
Add flour mixture gradually to sugar mixture, mix until combined.
Dust a rolling pin with powdered sugar, roll out dough to 1/4 inch thick.
Cut dough with cookie cutter and transfer to baking sheet. Chill in the refrigerator for 10 minutes.
Bake in a 350° oven for 8-10 minutes until sides are lightly golden brown. Transfer to wire rack or wax paper to cool for 1 hour and then frost. Enjoy!