Family Tested & Approved
Preheat oven to 350 degrees.
Beat butter in a large bowl with an electric mixer set at medium speed until fluffy, about 1 minute.
Gradually add sugar and beat until well mixed, about 1 minute.
In a separate bowl, combine flour, salt, and baking powder. Add to sugar mixture.
Beat until smooth, about 2 minutes.
Drop teaspoonfuls of dough one inch apart on an ungreased baking sheet. Bake 10 minutes, or until lightly browned.