Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. Set aside.
In a large mixing bowl, cream the softened butter and granulated sugar together using an electric mixer on medium speed until light and fluffy, about 3-4 minutes.
Add the eggs one at a time, mixing well after each addition, followed by the vanilla extract.
Gradually add the dry ingredients to the wet mixture, mixing until just combined. Do not overmix.
Cover the dough and refrigerate for 30 minutes to firm it up.
Once chilled, use a spoon to scoop out about 1 tablespoon of dough and roll it into a ball.
Roll each ball in the powdered sugar, ensuring they are fully coated.
Place the coated dough balls on the prepared baking sheet, spaced about 2 inches apart.
Bake in the preheated oven for 10-12 minutes, or until the edges are set but the centers are still soft. Do not overbake.
Remove from the oven and let cool on the baking sheet for 5 minutes before transferring them to a cooling rack.