Preheat your oven to 350°F (175°C). In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until fully incorporated.

In a separate bowl, whisk together the flour and baking powder. Gradually add the dry mixture to the wet ingredients, mixing until a dough forms.

Roll the dough into 1-inch balls and place them on a parchment-lined baking sheet.

Bake for 10-12 minutes, or until the edges are golden.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack.