Pre heat the oven to 375 F . Line two large baking pans with parchment paper.
Sift the flour, baking powder and salt in a bowl and set a side.
In a large bowl add the softened butter and sugar. Using a hand mixer cream the butter and sugar until light and well combined, about 2-3 minutes.
Add the egg and vanilla and whisk until just combined.
Add the flour and whisk until well combined. When you whisk initially the mixture may look crumbly but will come together soon. When the dough comes together, use a spatula to give a final mix.
The dough should neither be very sticky or crumbly. If it is very sticky pop in the refrigerator for 30 minutes. You can also add ½ tsp to 1 tsp of flour to the dough.
In a bowl add some sugar to coat the cookies. Scope the dough into one inch bowl and roll them into sugar ( I skipped coating the cookies with sugar). The cookies tasted just good with out the sugar coat.
Place the balls on the baking sheet and gently press them with the bottom of a glass cup and bake the cookies in the middle rack of the oven for 9-11 minutes, until they just start to get a hint of color.
Cookies will be soft and pale. Cool the cookies in the tray for 4-5 minutes, before transferring them to a wire rack to cool. After ten minutes of cooling transfer them to a air tight container to keep them soft.