Preheat your oven to 350°F (175°C).
In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.
Add the egg and vanilla extract to the butter-sugar mixture, mixing until well combined.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture, stirring until just combined.
Fold in the chopped nuts carefully to avoid breaking them down too much.
Drop spoonfuls of the dough onto lined baking sheets, spacing them about 2 inches apart.
Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.
Remove from oven, let cool on the baking sheet for a few minutes before transferring to a wire rack.
Once cooled, dust with powdered sugar for a festive finish.