Preheat oven to 350 degrees F. Line baking sheet with parchment paper and set aside.
In a large bowl, cream sugar and butter together with whisk or electric mixer until homogeneous and fluffy, about 2-3 minutes. Add egg and vanilla and beat until well combined.
Add baking powder, salt, and flour and mix with a spoon or spatula until flour is just completely combined and barely tacky.
Use a cookie scoop to scoop out batter and put onto the parchment paper about 2 inches apart. Bake for 10 minutes and let cool for 5 minutes on the pan and 10 on a wire rack.