Preheat your oven to 350°F (175°C).

Cream the butter and sugar together in a large bowl until light and fluffy.

Add in the egg and vanilla extract, mixing until well combined.

Whisk together the flour, baking powder, and salt in another bowl.

Gradually mix the dry ingredients into the wet mixture until just combined.

Roll the dough into small balls and place them on a baking sheet lined with parchment paper.

Flatten each ball slightly with the bottom of a glass.

Bake for 8-10 minutes or until the edges are lightly golden.

Cool cookies on the baking sheet for a few minutes before transferring to a wire rack.