Preheat your oven to 350°F.
In a large mixing bowl

Cream together the butter and sugar until light and fluffy

Beat in the egg and vanilla extract until well combined

In a separate bowl, whisk together the flour, baking powder, and salt

Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.

Roll the dough into 1-inch balls and place them on an ungreased baking sheet.

Roll the dough into 1-inch balls and place them on an ungreased baking sheet.

Bake the cookies for 8-10 minutes, or until they are lightly golden around the edges.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.