Preheat the oven to 350 degrees F (175 degrees C). Line a cookie sheet with parchment paper.

Beat butter and sugar together in a small bowl using an electric mixer until creamy. Add flour, salt, baking powder, and vanilla extract and mix until well combined. Stir in chocolate chips. Shape into a cookie and place onto the prepared cookie sheet.

Bake in the preheated oven until edges are set and golden, 9 to 12 minutes. Let cool before serving.