Preheat your oven to 350°F (175°C).

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

Add the large egg and vanilla extract to the butter-sugar mixture, mixing until well combined.

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

Combine the dry ingredients with the wet mixture gradually, mixing until just combined.

Roll the dough into small balls, about 1 inch in diameter, and place them on a baking sheet lined with parchment paper.

Flatten each ball slightly using the bottom of a glass.

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

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

Dust with powdered sugar if desired.