Set oven to 375°
With electric mixer at high speed, cream butter or shortening until soft.
Add sugar gradually, continuing to cream about 5 mins until light and fluffy.
Add egg, canilla, beat well.
Mix flour, baking powder and salt. Add into mixture by had or electric mixer. Mix well. Dough will be stiff.
Shape dough into 2 rolls. Wrap in plastic film, wax paper, or foil. Refrigerate at least one hour.
Drop teaspoon size cookies onto cookie sheet.
Cook for 7-8 mins. Be careful not to over bake.
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