Preheat the oven to 160 °C (325 °F). Line a baking sheet with parchment paper.
In a bowl, cream the butter with the sugar and vanilla until light and fluffy. In another bowl, combine the flour and baking powder. Stir the dry ingredients into the butter mixture, using a fork. Shape into a ball.
Divide the dough in half and roll out onto a floured surface. Cut with a 6-cm (2 ¼-inch) round or pattern cookie cutter. Place on the baking sheet.
Bake in the highest position of the oven for 8 to 10 minutes. Right out of the oven, sprinkle with sugar. Cool on a wire rack.
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