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Sift flour, baking powder, salt together
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Combine butter and sugar in the bowl of a stand mixer fitted with the paddle attachment and beat on medium low until well mixed and light in color
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Add egg, vanilla, and beer and mix on low until combined
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Add flour a little bit at a time and beat until incorporated
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Separate dough into two balls, wrap in plastic, and chill in refrigerator for at least 1 hour or overnight
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Preheat oven to 375
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Roll dough out on a lightly floured or powdered sugared counter and cut into desired shapes
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Transfer shapes to a baking sheet lined with parchment paper spacing them about an inch apart
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Bake 8 - 10 minutes or until edges turn a golden brown
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Sprinkle bourbon barrel smoked sugar over the tops while still hot from the oven
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Cool a couple of minutes on the baking sheet then transfer to a wire rack to cool completely