Preheat your oven to 350°F (180°C) and lightly grease a mini muffin or shot glass pan.

In a large mixing bowl, cream softened butter and granulated sugar together until light and fluffy, about 2-3 minutes.

Add in one egg and vanilla extract to the mixture and beat until fully incorporated.

In a separate bowl, whisk together flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, folding until just combined.

Press small portions of the dough into the cavities of the greased muffin pan.

Bake for 10-12 minutes until lightly golden, then let cool for about 5 minutes.

Transfer the cookie cups to a wire rack to cool completely.

Once cool, fill each cup with your chosen filling and dust with powdered sugar and sprinkles.

Serve immediately on a festive platter.