Step 1: Preheat oven to 350 degrees F. Set oven rack to second-lowest position.
Step 2: Spray a cookie sheet with cooking spray.
Step 3: In a small bowl, combine flour, baking powder, and salt; set aside.
Step 4: In bowl of an electric mixer beat butter for 2 minutes. Add sugar, beat for about 3 minutes, or until light and fluffy, stopping machine halfway through to scrape down the sides of the bowl. Add egg and vanilla, beat until well-combined (about 1 minute).
Step 5: Add in the flour mixture mixing, on low speed beat until thoroughly combined (about 1 minute).
Step 6: Scoop cookie dough by semi-heaping tablespoon onto baking sheet, leaving about 2-inches between each cookie. Press down slightly on cookie dough ball lightly with the palm of your hand or the bottom of a glass, or I just used the tines of a fork Bake about 8 minutes for chewy or more for a firmer cookies -- bake until lightly browned around edges.
Step 7: Cool completely in pan then remove..
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