First off, put butter and cream cheese in a bowl, and using an electric beater cream the butter and cream cheese together.
Once well combined, add sugar to the mixture, and using the electric beater on high, keep beating until the sugar dissolves.
Next, add the egg, vanilla essence, and salt to the mixture and mix again until well-combined.
Place a sieve over the bowl and add flour and baking powder through the sieve into the mixture.
Using a spatula fold the flour into the liquid mix and keep mixing until a soft gooey batter is attained.
Once the batter is ready, cover the mixture using a cling wrap and refrigerate for at least an hour.
After an hour, line a baking tray with parchment paper and using an ice cream scoop or a spoon roll 2 tbsp of batter into a ball.
Make as many balls as you can from the whole batter and place them on the baking tray approximately 1 inch apart from each other.
Save the rest of the batter for a second batch or later.
Preheat the oven, you can preheat the oven while you rest the batter for an over.
Once heated, place the cookies into the oven and bake 190°C/ 375°F for 10-12 minutes.
When done, let them cool completely and then dust them with powder sugar.