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Preheat oven to 350 degrees F.
Cream butter and sugar until smooth, about 2 minutes.
Beat in vanilla and egg.
In a separate bowl, combine baking powder, salt and flour. Add to wet ingredient mixing bowl a little at a time.
Mix until thoroughly blended. Dough should be pulling away from the bowl.
Chilling the dough is not necessary.
Divide the dough into 3 chunks and roll out each onto a floured surface and cut.
Bake at 350 for 7-8 minutes, depending on size of cookie.
Cool cookies on cookie sheet until firm enough to transfer to cooling rack.