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 another bowl, cream 1 cup of softened butter with 3/4 cup of sugar until light and fluffy, about 3-4 minutes. Add in 1 room-temperature egg and 1 teaspoon of vanilla extract, mixing until smooth. Gradually incorporate the dry ingredients into the wet mixture until just combined, forming a soft dough.

Wrap the prepared dough tightly in plastic wrap, pressing it into a flat disc. Refrigerate for at least 1 hour to allow it to firm up.

Preheat your oven to 350°F (175°C) before rolling out the chilled dough on a lightly floured surface to about 1/4 inch thick. Use fun Halloween-themed cookie cutters to cut out shapes and transfer them to a lined baking sheet, leaving space between each cookie. Bake in the preheated oven for 8-10 minutes until edges are lightly golden.

Once the cookies are completely cool, melt 1 cup of orange candy melts in a microwave-safe bowl. Dip each cookie into the melted candy or drizzle it on top using a fork. While coating is still wet, sprinkle colorful sprinkles on top. Let the cookies sit until the chocolate hardens completely before serving.