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In a large mixing bowl, beat the butter and powdered sugar until the butter mixture looks lighter.
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Add vanilla extract and combine.
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In a small bowl, add the oil, water, and baking powder, stir (should be fizzy), and add that to the butter mixture, and mix well.
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Add flour, baking soda, cream of tartar, 1/2 teaspoon cinnamon and combine until well mixed.
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Cover the dough with plastic wrap and refrigerate 30 minutes to 1 hour.
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Preheat oven to 375°F and lightly grease 2 cookie sheets or use parchment paper or a silicon baking sheet, set aside.
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Combine sugar and cinnamon in a small mixing bowl.
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Scoop about 1 heaping tablespoon, place into the bowl of cinnamon sugar, and use your fingertips to roll the dough into a ball, place on a cookie sheet about 2 inches apart, repeat.
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Bake 8-10 minutes or until edges are light brown, let it rest for a few minutes and then transfer to a wire rack until cool.