Preheat your oven to 350°F (175°C).
Cream together the butter and sugar until light and fluffy.
Beat in the egg and vanilla extract.
Whisk together the flour, baking powder, and salt in a separate bowl.
Gradually add the dry ingredients to the wet mixture.
Roll the dough into 1-inch balls and place them on a baking sheet.
Flatten each ball slightly with a glass dipped in sugar.
Bake for 10-12 minutes, or until the edges are lightly golden.
Allow cookies to cool on the baking sheet for 5 minutes.
Transfer to a wire rack and decorate as desired.