Cream together butter and sugar in a bowl until light and fluffy.
Sift together flour and baking powder.
Fold in the butter mixture.
Do not knead much.
Make balls of 1/2 to 3/4 inch diameter.
Arrange the balls on an ungreased baking sheet.
Chill for some time.
Bake in 180°C oven for 20 to 25 minutes.
Roll the balls in icing sugar immediately after removing from the oven