In a large mixing bowl, whisk together 2 cups of all-purpose flour, 1/2 teaspoon of salt, and 1 teaspoon of baking powder until well combined. In a separate bowl, cream 1 cup of softened butter and 1 cup of sugar together until light and fluffy, about 3-4 minutes. Beat in one egg and 2 teaspoons of vanilla extract before gradually adding the dry mixture until a smooth dough forms.

Wrap the dough in plastic wrap and refrigerate it for at least 30 minutes. Chilling is crucial as it firms up the dough, making it easier to roll out without sticking.

Preheat your oven to 350°F (175°C) while the dough chills. Once ready, lightly flour your countertop and roll out the dough to about 1/4-inch thickness. Using Halloween-themed cookie cutters, cut out shapes and transfer them to a lined baking sheet, leaving space in between for spreading.

Place your baking sheet in the preheated oven and bake the cookies for 8-10 minutes, or until the edges are lightly golden.

After your cookies have cooled completely, melt your chosen candy melts—orange, white, or brown—using a microwave in 30-second intervals, stirring until smooth. Dip the top of each cookie into the melted candy melts or use a drizzle technique for a more artistic flair.