-Preheat oven to 350 degrees. Line cookie sheet with parchment paper.
-Beat butter and sugar for 1 minute.
-Mix in the eggs and vanilla until well incorporated.
-Add together the flour, baking powder, and salt. Add into the other mixture.
-Mix until well incorporated.
-Using a small ice cream scoop, form the cookies, placing them on the lined cookie sheet.
-Bake at 350 degrees for 9-11 minutes or until the bottom of the cookies are slightly brown.
-Remove from oven but keep cookies on the cookie sheet.
-With the cookies still hot from the oven, begin to make the glaze.
-Add all of the ingredients in a small pot.
-Cook over medium-high heat, stirring continuously until the combined butter and sugar is melted and dissolved. Do not boil as the sugar will burn and turn brown.