Pre heat oven 375 degree F (190 degree C). In a bowl add flour,baking powder,baking soda and cinnamon powder, mix well and set aside.
In another bowl whisk butter and sugar mix for 2 minutes then add egg, mix well and add all dry ingredients. Mix and make a dough. Take 1 tsp size balls from dough and place them 2 inches apart on ungreased cookie sheet.
Bake about 8 - 10 minutes or until golden. Place m & m's on top of baked cookie and press slightly. Let them cool to cookie sheet before taking them out in a wire rack for cooling.