Preheat your oven to 350 degrees and prep a parchment lined baking sheet.
Using a large mixing bowl, combine the flour, baking powder, and salt. Set aside.
Using your stand mixer fitted with the flat beater attachment, mix together the butter, sugar and the vanilla extract on medium-high until pale and fluffy, for about 3 minutes. Beat in the egg, and then slowly pour in the flour mixture, a little at a time, with the setting on low.
Roll dough into 1½-inch balls and place, 2 inches apart, on your parchment-lined baking sheets. Bake the cookies for about 10-12 minutes, or until the edges are lightly golden, rotating your baking sheets halfway through. Let cool on sheets for about 5 minutes, then transfer cookies to racks and let cool completely.
Enjoy with a glass of milk!
Notes
You can add your favorite candies to make this recipe even better.