Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
In a separate large bowl, cream the softened butter and granulated sugar together using an electric mixer or whisk until the mixture is light and fluffy.
Beat in the egg and vanilla extract until well combined.
Gradually add the dry ingredients to the wet mixture, mixing until the dough forms and is well incorporated.
Using a cookie scoop or tablespoon, drop rounded balls of dough onto the prepared baking sheet, leaving space between each for spreading.
If desired, sprinkle a little granulated sugar on top of each cookie dough ball for added sweetness and texture.
Bake in the preheated oven for 8-10 minutes, or until the edges are lightly golden but the centers are still soft.
Remove from the oven and allow the cookies to cool on the baking sheet for 5 minutes, then transfer them to a cooling rack to cool completely.