In a large mixing bowl, whisk together flour, sugar, baking powder, and salt.
In a separate bowl, beat the egg, then whisk in milk and vanilla extract.
Gradually add the wet ingredients to the dry ingredients, stirring until a smooth batter forms.
Heat about 2 inches of oil in a deep skillet or pot to 350°F (175°C).
Using a spoon or small cookie scoop, drop small dollops of batter into the hot oil, being careful not to overcrowd.
Fry for 2–3 minutes, turning occasionally, until golden brown and puffed.
Remove with a slotted spoon and drain on a paper towel-lined plate.
Immediately dust generously with powdered sugar. Serve warm!