Preheat oven to 350°F.
Place the flour and baking powder in a medium bowl. Stir until combined. Set aside.
Place the butter and sugar in a large bow. With an electric mixer, beat on low until combined, then turn up to medium high. Beat for 3 minutes. Turn mixer off. Add the egg and vanilla, then beat for another minute.
With the mixer on low, gradually add the flour mixture. Then turn mixer up to medium and beat until a dough forms. This only takes about 30 seconds. Divide dough in half, kneading with your hands a little bit and wrap in plastic wrap. Refrigerate for one hour.
Roll each dough in between two sheets of parchment paper. Roll it out until it's about 1/8-inch thick. You should have a circle that's about 12 inches wide. Cut cookies using a 3-inch teabag shaped cookie cutter. (I bought mine online.) Use a straw to poke a hole in each cookie. Remove excess dough, then gently slide your parchment paper with the cookies on it on to cookie sheet (I used half sheet pans because there's an edge). Do not try to move the cookies because it will change their shape. Repeat process with remaining dough. Bake cookies for 8-10 minutes or until set. Let cool.
I made 30 cookies, but it depends on how big your cookie cutter is. Mine was 3 inches long. I used about 1 cup of semisweet chocolate chips and melted them in the microwave for 1 minute. Stir until smooth. Dip one end of the cookie (not the end with the hole) in the chocolate and place on a parchment lined cookie sheet to dry. Attach paper tea tags with string, if desired.