Heat the oven to 375 F for a non-stick cookie sheet, or 400 F for any other pan.
Cream the butter, then add sugar and mix.
Sift the flour, salt, and baking powder into the mixture, add egg and mix well.
In a separate bowl, mix the sugar and cinnamon for the topping. Shape the dough into walnut-sized balls and roll in topping mixture. Place about 2 inches apart on an ungreased cookie sheet.