Whip butter for a minute or two in a stand mixer and then add sugar- cream together until smooth. 

 Add vanilla and egg and mix.  Add salt and baking powder and flour. If dough is super sticky and wet add up to 1/4c more flour.

 Divide dough and form into a disc or logs and chill until firm.  (a few hours in fridge or toss in freezer for 30min-1hour)

Either slice off rounds to bake circular cookies or roll out and use cookie cutters.  Bake at 350 for about 8-10 minutes. Dipping cookie cutters in flour can help them not stick!

If you don’t care about the cookies holding shape and just want sugar cookies in your mouth- no need to chill.