Prepare baking sheets by lining with parchment paper or silicone baking mats.
With an electric mixer combine butter and sugar. Add in vanilla, baking powder and flour and mix until just combined. Take care not to overmix.
Wrap the dough tightly in plastic wrap and chill in the fridge for an hour.
When ready to bake, preheat oven to 350 degrees F.
Sprinkle a bit of flour onto a clean dry counter, and roll cookie dough out to approximately 1/4″ thick. Using a round cookie cutter, cut out your cookies. Transfer cookie dough rounds to prepared baking sheet, and bake for 7-10 minutes. Take care not to overbake. You want the cookies to be set, with no glossiness on top, but not overly browned.
Remove from oven and transfer cookie sheet to a wire cooling rack for cookies to cool.