Line 2 cookie sheets with parchment paper. Set aside.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.
In a large bowl, cream the butter and sugar with an electric mixer on a medium to high speed until light and fluffy, about 4 minutes. Add the vanilla and egg and whisk until incorporated.
Set the mixer speed to low and gradually add the flour mixture until the dough is formed.
Roll a heap full of batter with an ice-cream scoop or your hands into balls and roll them into the sugar. Then place them on the prepared pan about 2 inches apart from each other.
Place the cookie dough in the refrigerator for at least 30 minutes.
Meanwhile, position the oven rack in the middle of the oven and Pre-heat the oven to 350°F (180°C).
Bake for 10-15 minutes depending on how dark and crispy you want your cookies to be. Be careful not to overbake.
Remove the cookies from the oven and leave them to cool down before transferring them to the wire rack. Enjoy!