In a small bowl whisk together the flour and baking powder – set aside.
In a large mixer bowl, beat the butter until soft.
Add the sugar and mix well.
Add the egg and vanilla - mix again just until incorporated.
Slowly add the flour/baking powder mixture and stir until the dough begins to pull together.
Roll the dough into a ball and wrap with plastic wrap- refrigerate for 1 hour.
Once the dough has chilled, preheat the oven to 350 degrees.
Pull off pieces of dough and roll it into balls. Then press into the wells of a greased muffin tin pan making the cup shape.
Bake for 12-15 minutes and allow to cool in the pan before removing.
To remove, slide a butter knife along the inside- they should pop right out.