Preheat oven to 350°F.

Line a cookie sheet with parchment paper. Set aside.

Place softened butter and sugar in bowl of a stand mixer. Beat together for 1 minute, or until mixed.

While running, carefully add in eggs and vanilla. Mix until incorporated, scraping sides as necessary.

Add in baking powder and salt, continuing to mix.

Add in the flour. Mix until dough just comes together. Do not over mix.

Remove bowl to work surface.

Pinch off about 2 tablespoons of the cookie dough, roll into a balls and place onto the lined baking sheet, about 2 inches apart.

Bake for 9 - 11 minutes, until the edges are slightly golden. Don’t over-bake.

Allow the glaze to cool slightly, about 5 minutes, to thicken.

When the cookies are done, spoon one teaspoon of glaze onto each cookie while they’re warm. If the glaze gets too thick just heat it up a bit more.

Dust with powdered sugar after the glaze has set, if desired.