Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

In a large bowl, cream together the butter and sugar until smooth.

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

In another 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 small balls and place them on the prepared baking sheets.

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

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