Step 1: Dissolve the Coffee

1. In a small bowl, dissolve the instant coffee or espresso powder in hot water. Stir well and set aside to cool slightly.

Step 2: Cream the Butter and Sugar

1. In a large mixing bowl, beat the softened butter and powdered sugar together until light and fluffy. This step helps create the tender texture of the cookies.

2. Add the vanilla extract and the dissolved coffee mixture, mixing until fully combined.

Step 3: Add the Dry Ingredients

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

2. Gradually add the dry ingredients to the butter mixture, stirring until a soft dough forms. Do not overmix, as this can make the cookies tough.

Step 4: Chill the Dough

1. Shape the dough into a ball and wrap it in plastic wrap.

2. Refrigerate for at least 30 minutes, allowing the flavors to develop and making the dough easier to handle.

Step 5: Shape and Bake the Cookies

1. Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

2. Roll out the dough to about 1/4-inch thickness and use a cookie cutter or knife to shape the cookies as desired.

3. Place the cookies on the prepared baking sheet, spacing them 1 inch apart.

4. Bake for 12-15 minutes, or until the edges are lightly golden.

Step 6: Cool and Serve

1. Allow the cookies to cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.

2. Enjoy them as they are, or drizzle with melted chocolate for an extra indulgent touch.