Preheat the oven to 350°F.

In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add the egg and vanilla extract, mixing until well combined.

In another bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, mixing until just combined.

Grease a muffin tin.

Scoop about 1 tablespoon of dough into each muffin cup, pressing it down to form a cup shape.

Bake for 10-12 minutes or until the edges are lightly golden.

Remove from the oven and let cool for 5 minutes before transferring to a wire rack to cool completely.

While the cookie cups are cooling, prepare the cream cheese filling by beating the softened cream cheese, powdered sugar, and vanilla extract until smooth.

Gently fold in the whipped topping until fully combined.

Once the cookie cups are completely cool, fill each cup with the cream cheese filling.

Chill in the refrigerator for at least 30 minutes before serving to allow the filling to set.