Preheat oven to 350°
Cream butter and sugar until smooth. Add egg and vanilla and combine.
Mix in flour, baking powder and salt and beat until no dry spots remain. The dough will be stiff and possibly crumbly.
Scoop dough by the tablespoon and roll into smooth balls. Place on lined cookie sheets a few inches apart.
Using a few fingers, press lightly on the top of each ball to flatten slightly. With the back of a teaspoon measuring spoon, make an indentation in the top of each ball.
Place unbaked cookies into the fridge and let chill for 15 minutes.
Make filling by combining all of the filling ingredients and mixing until smooth.
Remove chilled dough from fridge and spoon heaping ½ teaspoonfuls of the filling into each cookie.
Bake for 12-15 minutes. The bottom of the cookie will be lightly browned and the filling set.
Let cool and drizzle with melted white chocolate.