Preheat your oven to 350°F (175°C).
In a large bowl, cream together the softened cream cheese and butter until smooth.
Add granulated sugar and mix well until fluffy.
Beat in the egg and vanilla extract until fully combined.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture, mixing until just combined.
If desired, fold in chocolate chips for added flavor.
Drop rounded tablespoons of dough onto a lined baking sheet.
Bake for 12-15 minutes or until the edges are lightly golden.
Allow cookies to cool on the baking sheet for a few minutes before transferring to a wire rack.
Once cooled, dust with powdered sugar before serving.