Preheat your oven to 350°F.
In a large mixing bowl, cream together the softened butter and sugar for about 2 minutes, until light and fluffy.
Add the eggs and mix until incorporated. Stir in the vanilla extract.
Next, add the baking powder and mix well.
Gradually add the flour, mixing slowly until everything is fully combined and a soft dough forms.
Using a small cookie scoop (about 1 tablespoon in size), scoop small portions of dough onto a lined baking sheet, leaving a little space between each cookie.
Bake for 10–12 minutes, or until the cookies are set and the bottoms are lightly golden.
Remove from the oven and allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.