Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

In another bowl, whisk together flour, baking powder, and salt; gradually mix into the wet ingredients until just combined.

Scoop spoonfuls of dough onto the prepared baking sheets, spacing them apart.

Bake for 10-12 minutes until the edges are lightly golden. Cool on wire racks before decorating.