Preheat the oven to 350°F (175°C).

In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add the egg and vanilla extract, mixing until well combined.

In a separate bowl, whisk 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 thick.

Use cookie cutters to cut out shapes and place them on a baking sheet lined with parchment paper.

Bake in the preheated oven for 8-10 minutes or until the edges are lightly golden.

Remove from the oven and let cool completely on a wire rack.

Once cookies are cool, drizzle melted white chocolate over the cookies.

Sprinkle red and blue sprinkles on top for decoration.

Allow the chocolate to set before serving.