Preheat the oven to 350°F (175°C) and line your baking sheet with parchment paper if using.
In a mixing bowl, cream together the softened butter and granulated sugar using a mixer until light and fluffy (about 3-5 minutes).
Add the eggs one at a time, mixing well after each addition. Then mix in the vanilla extract.
In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
Gradually add the flour mixture to the wet ingredients, mixing until just combined. The dough will be soft.
Roll the dough into 1-inch balls and, if desired, roll them in additional granulated sugar to coat.
Place the balls on the prepared baking sheet, spaced about 2 inches apart. Flatten each ball slightly with your hand or the bottom of a glass.
Bake in the preheated oven for 8-10 minutes, or until the edges are lightly golden. Do not over-bake; cookies may look soft but will firm up as they cool.
Allow cookies to cool on the baking sheet for a few minutes before transferring them to a wire cooling rack to cool completely.