Preheat the oven to 350 degrees Fahrenheit.

In a medium size mixing bowl, whisk together the flour, baking powder and salt.  Set aside.

In a medium bowl, cream together the butter with 1 ¼ cups of the granulated sugar with a hand held mixer or stand up mixer.

Add in the eggs and vanilla extract. Mix until thoroughly combined and smooth.

Slowly add the dry ingredients into the wet ingredients on low speed.

Place the remaining granulated sugar into a small, shallow bowl.

Roll dough into one inch sized balls. Then roll the balls into the granulated sugar.

Place them onto a cookie sheet and bake for 10 minutes until the top of the cookies begin to crack.

Let the cookies sit for 5 minutes on the pan and then transfer them to a wire rack to cool completely. Enjoy!