Preheat your oven to 350°F (180°C) and line a baking sheet with parchment paper.
In a large mixing bowl, cream together the butter and sugar until light and fluffy.
1 cup Butter, 1 cup Sugar
Add the eggs and vanilla extract, and mix until well combined.
2 Eggs, 1 teaspoon Vanilla extract
In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
3 cups All-purpose flour, 1 teaspoon Baking powder, 1/2 teaspoon Salt
Add the dry ingredients to the butter mixture and mix until a soft dough forms.
Roll the dough into small balls and place them onto the prepared baking sheet.
Flatten each ball slightly with the bottom of a glass.
Bake for 10-12 minutes, or until the edges are golden brown.
Allow the cookies to cool on the baking sheet for a few minutes, then transfer them to a wire rack to cool completely.