Preheat the oven to 350°F (175°C).

In a mixing bowl, whisk together the flour, baking powder, and salt.

In another bowl, cream the softened butter and sugar until light and fluffy.

Add the egg and vanilla extract to the butter mixture and mix until combined.

Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.

Roll the dough into small balls, about 1 inch in diameter.

Place the dough balls on a baking sheet lined with parchment paper, spacing them about 2 inches apart.

Flatten each ball slightly with the bottom of a glass or your hand.

Bake in the preheated oven for 8-10 minutes, or 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.