Preheat oven to 350°F. Grease cookie sheets.
Beat brown sugar and butter in large mixing bowl until light and fluffy. Add egg and vanilla; beat until creamy. Stir together flour, baking powder, cinnamon, nutmeg and salt; gradually add to sugar mixture. Beat until combined.
On well-floured surface, roll out half of dough at a time to 1/8 inch thickness. Cut into shapes with floured cookie cutters. Bake on prepared cookie sheets 12-15 minutes. Cool on wire rack.
Makes about 3 dozen cookies.
Quick Tip
For Drop Cookies, add 3 tablespoons milk alternately with dry ingredients. Drop by rounded teaspoons onto prepared cookie sheet. Bake 12-15 minutes. Cool on wire rack. Makes about 3 dozen cookies.