Preheat your oven to 175°C (350°F) and line a baking sheet with parchment paper.
In a large bowl, cream together butter and sugar until light and fluffy.
Beat in the egg and vanilla extract until smooth.
In another bowl, whisk together flour, baking powder, and salt.
Gradually add the dry ingredients to the butter mixture and mix until a soft dough forms.
Scoop small portions of dough and roll into balls, then flatten slightly on the baking sheet.
Bake for 12–15 minutes or until edges are lightly golden.
Let the cookies cool on the baking sheet for a few minutes before transferring to a wire rack.