Preheat oven to 350C 177F Gas Mark 4
Line two baking sheets with baking parchment.
Beat the butter and sugar with an electric mixer until light and creamy - about 5 minutes.
Add the egg an beat until combined - about 1 minute.
Add the flour, baking powder and salt and beat until combined - about 2 minutes.
Add the vanilla essence or your preferred flavouring and beat until combined - about 1 minute.
Roll tablespoons of the dough into balls.
Place them on the baking tray.
Flatten the balls gently with your fingers
They should be about 2 inches apart.
Bake for 8-9 minutes or until they start to colour at the edges.
Leave them to cool on the tray for 5 minutes, then transfer to a wire rack to complete cooling.