Take butter, sugar and vanilla in a bowl and whisk well. Add in egg and whisk well.

Add in salt, baking powder and mix well.

Add in flour and mix well to form a dough. Now chill for 1 hour or so.

Now preheat oven to 190 degree C.

Now take a small portion and roll it out into a ball.

Flatten it and place a kisses in it. now bring the edges together and roll it smooth.Place this in a baking pan. Bake this for 12 to 14 mins.

Remove it and immediately roll it in powdered sugar. Now cool it completely in wire rack.

Serve.