Beat butter and sugar together in a large bowl until light and fluffy, creating a smooth base for the cookie dough mixture.

Add the egg and vanilla extract to the bowl and mix well, making sure everything blends smoothly for great flavor and texture.

In another bowl, whisk flour, baking powder, baking soda and salt, making an even dry mix that spreads flavor through every cookie.

Slowly add the dry mixture to the wet bowl, mixing gently until a soft dough forms that pulls from the sides of the mixing bowl.

Cover the dough and chill it in the fridge for thirty minutes, helping cookies hold their shape and bake evenly without spreading.

Roll dough into small balls or cut shapes with cookie cutters, placing each piece on lined baking sheets with space between cookies.

Lightly roll each dough ball in sugar or sprinkle sugar on shaped cookies, giving them sparkle and sweet crisp tops after baking.

Bake in a preheated oven at 350°F (175°C) for ten to twelve minutes until edges turn light golden but centers stay soft.

Let cookies cool on baking sheets briefly, then move them to cooling racks, allowing them to set fully before serving or storing.