In the bowl of your electric mixer, beat butter and sugar until light and fluffy.

Add the egg and vanilla extract and beat until blended.
In a separate bowl, whisk together the flour, baking powder and salt.

Add the flour mixture to the butter mixture and beat just until incorporated. Do not over mix the dough.

Transfer the dough to a lightly floured work surface knead the dough a few times to bring it together.

Wrap in plastic wrap and refrigerate until firm (approximately one hour).

Preheat oven to 350 degrees.

Line two baking sheets with parchment paper and set aside.

Remove dough from the refrigerator and place on a lightly floured work surface.

Roll out the dough until it is 1/4 inch thick.

Cut out the cookies, placing them on the prepared sheet.

Cut half as full stars and cut the other half as stars with a smaller star cut from the centre.

Place the baking sheet of cut out cookies in the refrigerator for about 15 -20 minutes to chill the dough.

Bake cookies for 12-14 minutes.

Dust the star cut out cookies with icing sugar, spread about 1 tsp of Nutella in the centre of the full cookie and top with the sugar coated cookie.