Pre-heat oven to 350F (177C).

Line a sheet pan with parchment paper or a silicone mat.

In a small bowl, whisk the flour, baking powder, and salt together.

In a medium bowl, cream the sugar and butter until light and fluffy.

Beat in the egg and vanilla.

On low speed, beat in the flour mixture. Mix until just incorporated. DO NOT overmix.

Cover and refrigerate the dough for at least 30 minutes.

Scoop dough using a #40 scoop (about 1 1/2 tablespoons), roll into smooth balls.

Place on prepared sheet pan about 2" apart, flatten to about 1/4".

Bake 8 - 10 minutes or until cookies puff up and are just slightly golden brown on the bottom.

Let cool for a few minutes before transferring to a cooling rack.

To reduce the sugar:
100% = 8 Tbsp OR 100 g
75% = 6 Tbsp OR 75 g
50% = 4 Tbsp OR 50 g