1/2 cup butter, softened
1 cup white sugar
1 egg
1 tablespoon vanilla extract
1 1/3 cups all-purpose flour
3/4 teaspoon baking powder
1/4 teaspoon salt
Preheat oven to 350 degrees F (175 degrees C).
Beat butter and sugar in a mixing bowl with an electric mixer until light and fluffy; beat in egg and vanilla extract. Combine flour, baking powder, and salt in a bowl and mix the dry ingredients thoroughly into butter mixture. Drop cookies about 2 inches apart, 1 teaspoon at a time, onto ungreased baking sheets.
Bake in the preheated oven until edges of cookies are golden brown, 12 to 15 minutes. Cool cookies on wire racks.
Note
I am not much of a cookie lover, but these are so chewy after they cool a bit when first taken out of the oven.