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Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
In a large bowl, cream together the softened butter, granulated sugar, and brown sugar until smooth and fluffy.
Beat in the egg and vanilla extract until combined.
In another bowl, whisk together the flour, baking powder, and salt. Gradually mix the dry ingredients into the wet ingredients to form a soft dough.
Roll the dough into 1-inch balls and place them on the prepared baking sheets, about 2 inches apart.
Use your thumb or the back of a teaspoon to make a small indentation in the center of each dough ball.
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