Preheat oven to 350ยบ F. Line cookie sheets with parchment paper or use baking stone.
Cream together coconut oil and sugar for several minutes until light and fluffy. Add egg and vanilla extract, mixing until well combined.
In separate bowl, measure flour, baking powder and salt, whisking to combine. Stir dry ingredients into batter until just combined.
Using a medium-sized cookie scoop, scoop up dough and roll into a ball with your hands. Place dough onto cookie sheet, spacing about 2 inches apart. Lightly press each cookie down. Bake for 8 to 10 minutes or until lightly browned. Cool on rack.
Buttercream Icing
Cream together butter, sugar, vanilla extract and half and half until whipped and airy. Spread icing over cooled cookies and store cookies in an air-tight container.