1) Beat together the butter and sugar until smooth.
2) Add the eggs, beating until smooth.
3) Beat in the vanilla, salt, and baking powder.
4) Add the flour, mixing until totally incorporated. Stir in the chips.
5) Transfer the dough to a covered container, and refrigerate it for 48 hours. This long chilling period will enhance the cookies' flavor, adding a slightly caramelized note to what's otherwise simply a very sweet cookie.
6) Preheat the oven to 375°F. Lightly grease (or line with parchment) two baking sheets.
7) Drop 1" balls of dough onto the prepared baking sheets; a teaspoon cookie scoop works well here. Space the cookies at least 1 1/2" apart.
8) Bake the cookies for 8 to 9 minutes; they might be barely starting to brown around the edges, but don't over-bake; you want them to remain soft.
9) Remove the cookies from the oven, and cool them right on the pan.
Yield: about 4 1/2 dozen 2" cookies.
I would try using 1 cup of white chocolate chips and 1 cup of macadamia nuts for a nice variation.~Jaydl@KAF