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1. Beat butter in a large bowl with an electric mixer on medium to high speed for 30 seconds. Add 1 cup of the sugar, the baking powder, and salt. Beat until combined, scraping side of bowl occasionally. Beat in egg and vanilla until combined. Beat in as much flour as you can with the mixer. Stir in any remaining flour. If necessary, cover and chill dough in the refrigerator for 30 to 60 minutes or until dough is easy to handle.
2. Preheat oven to 300F. Shape dough into 1-inch balls. Roll balls in the remaining 1/4 cup sugar. Place 2 inches apart on ungreased cookie sheets. Bake in preheated about 15 minutes or until tops are slightly crackled and sides are set (do not let edges brown). Transfer cookies to wire racks and let cool. Makes about 60 cookies.