Cream butter and sugar in a large mixing bowl.

Mix in egg and vanilla until well incorporated then add flour,salt and baking powder slowly.

Split dough into half and wrap in plastic.

Refrigerate dough for 1 hr. (Alternatively you can freeze formed dough balls for 12 minutes prior to baking)

Pre-heat oven to 350 F.

Shape dough into small balls about the size of a walnut, and space 2 inches apart on baking sheets.

Please resist the urge to create thumb print at this point.

Bake for about 12-15 minutes until lightly brown.

Remove from the oven and immediately press in one M&M into center of each cookie. Remove from sheet pan to a cooling rack and allow to cool completely before serving.