Preheat your oven to 375 degrees Fahrenheit and line two baking sheets with parchment paper.

Place softened butter and granulated sugar in a mixing bowl and beat on medium speed for 2 to 3 minutes until the mixture turns pale and fluffy.

Crack the egg into the butter-sugar mixture and beat for about 1 minute until fully incorporated.

Add vanilla extract and mix for another 30 seconds on low speed until evenly distributed.

In a separate bowl, sift together flour, salt, and baking powder.

Gently fold the dry ingredients into the wet ingredients using a spatula or whisk, stirring just until no streaks of flour remain.

Using a small cookie scoop or teaspoon, drop tiny balls of dough onto the prepared baking sheets spaced about 1 inch apart.

Use the bottom of a glass or your fingers to gently flatten each dough ball into a thin disk about 1/8 inch thick.

Bake for 8 to 10 minutes until the edges turn light golden brown while centers remain pale.

Remove baking sheets from oven and let cookies cool on the pan for 2 minutes, then transfer to cooling racks to cool completely.