Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a bowl, whisk together the flour, baking powder, and salt. Set aside.
In another bowl, cream together the softened butter and granulated sugar until smooth and fluffy, about 2–3 minutes.
Add the egg and vanilla extract to the butter mixture, mixing until fully combined.
Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.
If the dough is too soft, chill the dough in the refrigerator for about 30 minutes to make it easier to handle.
Roll the dough into small balls (about 1 inch in diameter), and optionally roll them in sugar. Place them on the prepared baking sheet, spacing them about 2 inches apart.
Flatten each ball slightly using the bottom of a glass or your hands.
Bake for 8–10 minutes, or until the edges of the cookies are lightly golden.
Allow the cookies to cool on the baking sheet for a few minutes, then transfer them to a wire rack to cool completely.
