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

In a large bowl, cream together 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 add this mixture to the wet ingredients on low speed until a dough forms.

Scoop tablespoon-sized portions onto prepared sheets, leaving space between each cookie.

Bake for 8-10 minutes or until edges are lightly golden. Allow to cool before decorating.