Heat your oven to 160 degrees celsius.
Cream the butter and sugar until as white as possible.
Add vanilla, lemon juice and egg, beat.
In a separate bowl whisk the flour and baking powder so that it is well combined
Add half the flour to the creamed ingredients, mix on low speed until combined, add the second half of the flour and mix on low speed until combined.
Cover the dough in the mixing bowl with cling wrap or beeswax paper/wrap, chill for 30 mins.
Place a ball of dough between 2 sheets of baking powder, or on a floured board. Roll the dough to approximately 6mm thick.
Use cookie cutters to cut the sugar cookie dough into what ever shapes you want. Place the cut out shapes on a baking paper lined tray.
If you've got the time, pop the trays of cut cookies back into the fridge for 10-20 minutes.
Bake your cookies at 160 degrees celsiss for 10 minutes, they should be lightly golden on the underside when they are ready.
Cool completelty before icing,or enjoy them plain.