Preheat oven to 350 degrees F (175 degrees C).Grease cookie sheets.
In a large bowl, cream together the butter and sugar until smooth. Mix in the egg and vanilla. Combine the flour and baking powder; stir into the creamed mixture until blended. Divide dough into walnut sized portions. Roll each piece into a rope and then shape into a loop. Place cookies 2 inches apart on the prepared cookie sheets.
Bake for 8 to 10 minutes in the preheated oven, until firm and golden at the edges.
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