Line baking sheets with parchment paper or silicone baking mats. Set aside.

In a large bowl, whisk together the flour, baking powder and salt. Set aside.

In the bowl of an electric mixer, mix the sugar and oil together for 2 to 3 minutes, or until light and fluffy. With the mixer on low speed, add the eggs one at a time, and then add the vanilla. Mix until combined. Add the blue food coloring, until the desired color is achieved.

Slowly add in the flour mixture, and mix until fully combined.

Empty the dough onto a clean and floured surface. Form the dough into a ball and wrap with plastic wrap. Refrigerate for at least two hours.

Preheat the oven to 350 degrees F.

Place the powdered sugar into a small bowl. Set aside.

Unwrap the chilled dough. Using your hands, roll 1-inch balls. If the dough gets sticky, add powdered sugar to the palm of your hands when rolling. Then, roll the dough balls in the bowl of powdered sugar, making sure they are completely and generously coated.

Place them on the prepared baking sheets, two inches apart. Bake for 8 to 10 minutes. Allow the cookies to cool on the baking sheet for five minutes before transferring them to a wire rack to cool completely.