Preheat your oven to 350°F (175°C).

In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy, about 2-3 minutes.

Add the egg and vanilla extract to the creamed mixture and mix well.

In another bowl, whisk together the all-purpose flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture. Stir until just combined.

Drop dough balls onto a lined baking sheet, leaving space between them.

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

Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack.