01 - Preheat oven to 350°F. Line baking sheets with parchment paper to prevent sticking.
02 - In a large mixing bowl, beat softened butter and granulated sugar together until mixture appears light and fluffy, approximately 2-3 minutes.
03 - Mix in egg and vanilla extract until fully incorporated into the butter mixture.
04 - In a separate bowl, whisk together flour, salt, and baking powder until evenly distributed.
05 - Gradually add dry ingredients to wet mixture, mixing just until dough comes together and no flour streaks remain.
06 - Sop level tablespoonfuls of dough and roll into smooth balls between palms. Roll each ball generously in pastel sprinkles or sanding sugar to coat completely.
07 - Place coated dough balls 2 inches apart on prepared baking sheets to allow for spreading.
08 - Bake for 8-10 minutes until edges appear set while centers remain slightly soft.
09 - Immediately upon removing from oven, gently press one chocolate kiss into the center of each warm cookie until base is flush with dough.
10 - Allow cookies to rest on baking sheet for 5 minutes to set, then transfer to wire rack until completely cooled.