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

Cream together softened butter and 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 fully incorporated.

Roll tablespoon-sized portions of dough into balls and place on prepared sheets about two inches apart.

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