Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy, about 3–5 minutes.

Add the vanilla extract and egg into the butter-sugar mixture, mixing until well combined.

In another bowl, whisk together the all-purpose flour, baking soda, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture and gently mix until a smooth dough starts to form.

Cover the dough and refrigerate for at least one hour.

Once chilled, roll the dough into 1-inch balls and place them on the prepared baking sheet.

Gently flatten each ball with the palm of your hand, optionally sprinkling sugar on top.

Bake in the preheated oven for 8–10 minutes, until the edges are lightly golden.

Remove the cookies from the oven, and let them cool on the baking sheet for 5 minutes before transferring to a wire rack.