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In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
In a large mixing bowl, beat the softened butter and granulated sugar together until light, fluffy, and pale in color.
Mix in the egg and vanilla extract until fully incorporated and smooth.
Gradually add the flour mixture to the wet ingredients, mixing just until combined. The dough should be soft but not sticky.
Cover and refrigerate the dough for 30 minutes. Chilling helps maintain the mini shape and prevents spreading.
Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
Roll dough into 1-inch balls and place them 2 inches apart on the baking sheet. Lightly flatten with your fingers or the bottom of a glass.
Bake for 8–10 minutes, until cookies are set but still pale on top. Do not overbake.
Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.