Using a hand mixer, cream the butter and sugar for 2-3 minutes, until well combined. Do not overbeat.
Then, add the egg and vanilla essence and mix until well combined.
In a separate bowl, sift together the flour, baking powder and salt.
Add the flour mixture to the butter mixture, and, using your hands, mix until just combined.
Work the mixture into a dough, and form 2 balls
Wrap the dough in cling wrap, and refrigerate for 1 hour. You can also freeze the dough if you want to use it later.
After one hour, preheat the oven to 180C
Roll out the dough, approximately ΒΌ inch thick, and using a cookie cutter, or the rim of a glass, cut out even circles.
Place these on you baking tray (lined with baking/parchment paper)
Bake for 10-13 minutes, or until the edges of the cookies are slightly brown.
Cool completely on a cooling rack before eating.
Repeat the process with the 2nd dough ball.