Preheat the oven to 350 degrees fahrenheit
In a medium-sized bowl, cream together the sugar and butter
Once well creamed, beat in the egg and vanilla
Once well combined, slowly add and mix in the all purpose flour and baking powder until a dough forms
Wrap sugar cookie dough in plastic wrap and let sit in the fridge for 15-30 minutes until firm
Once firm, portion out 1 tbsp sized cookies onto the cookie tray (make sure you flatten them into cookies) Alternatively, you can roll out the dough and shape the cookies with cookie cutters
Bake the tray of cookies for 10-15 minutes until the edges look slightly crispy and the middle is still soft (the edge may or may not be slightly brown)
Let cookies cool before enjoying or frosting