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Preheat oven to 350F (175C) and line a baking sheet with parchment paper. Set aside.
Combine butter and sugar in a mixing bowl and use an electric mixer to beat together until creamy and well-combined.
Add egg and vanilla extract and stir on medium/low speed until completely combined.
In a separate bowl, whisk together flour, baking powder and salt.
Add about half of the flour mixture to the butter mixture and stir on low-speed to combine.
Add milk and stir again on low speed until combined.
Finally, add remaining flour mixture and stir until combined.
Scoop dough into two-teaspoon sized scoops and drop onto prepared baking sheet, spacing cookies at least 2” (5cm) apart. Lightly flatten with damp fingertips.
Bake on 350F (175C) for 12-14 minutes or until cookies are light golden brown around the edges.
Allow to cool for 5-10 minutes on baking sheet then transfer to cooling rack to cool completely. Enjoy!