Cream the sugar and butter or margarine. Add eggs, one at a time, beating well after each addition. Sift flour, baking powder, and salt together. Add to the creamed mixture alternately with the raisins. Mix well with each addition of raisins.
Drop by teaspoonful onto a well-greased cookie sheet. Bake at 350 degrees for 12 minutes. Run a spatula under cookies while still hot and cool on a rack.