First, soften a stick of butter. In a large bowl, cream together the softened butter and powdered sugar. Mix in the vanilla. Add in the egg, beating until fluffy.

In a medium bowl, mix together the flour, salt, and baking powder.

Add the flour mixture into the butter mixture half at a time, beating until well-combined. Shape into a ball and cover with plastic wrap, and then stick it in the freezer for 10-15 minutes. Meanwhile, preheat the oven to 350 degrees, and prepare a baking sheet with parchment paper.

Shape the batter into tablespoon-sized balls. Roll in the granulated sugar and then place on the sheet, pressing down to flatten slightly.

Bake for 10-12 minutes or until the edges are set. Remove to a wire rack to cool.