Preheat your oven to 350°F (175°C).

In a large mixing bowl, cream together the room-temperature unsalted butter and granulated sugar until light and fluffy, about 3-5 minutes.

Add the egg and vanilla extract to the butter-sugar mixture, mixing until fully combined.

In another bowl, whisk together the flour, baking powder, and salt. Gradually add this mixture to the wet ingredients, mixing until just combined.

Use a cookie scoop or tablespoon to drop rounded portions of the dough onto a lined baking sheet, leaving space for expansion.

Flatten each cookie slightly if preferred.

Bake for 12-15 minutes or until set and lightly golden around the edges.

Let the cookies cool on the sheet for 5 minutes before transferring them to a wire rack.