Soften the butter. Be careful not to melt the butter.
Add the softened butter, brown sugar, egg, heavy cream, sugar, and vanilla to a large bowl. Beat gently until creamy.
Slowly add in the flour, baking powder, and salt. Using a mixer gently blend until a dough is formed. If the dough seems to dry add in water 1 teaspoon at a time.
Cover the bowl and place it in the refrigerator for 4 to 5 hours.
Preheat the oven to 375.
Roll out the dough to about ⅛” while the oven is preheating.
Use a cookie cutter to cut out cookies.
Spray a cookie sheet with cooking spray.
Place the cookies on the cookie sheet. Place them 2 inches apart.
Bake for 8 to 10 until the cookies are lightly browned.
Remove the cookies from the oven and allow to cool.