Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.
Add the egg and vanilla extract, mixing well until fully combined.
In a separate bowl, whisk together the flour and baking powder.
Gradually add the dry ingredients to the wet ingredients, mixing until the dough comes together.
If the dough is too sticky, chill it in the fridge for about 30 minutes.
Roll the dough into small balls, about 1 inch in diameter, and place them on the prepared baking sheet.
Flatten each dough ball slightly with the back of a spoon or your hand.
Optionally, sprinkle sugar on top of each cookie for a sweet, crunchy finish.
Bake for 8-10 minutes, or until the edges are lightly golden.
Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.
Enjoy your freshly baked, buttery sugar cookies!