Preheat the oven to 350°F and line baking sheets with parchment paper or silicone liners so the cookies do not stick.
Beat the softened butter and sugar together in a large bowl for about 2 minutes until the mixture becomes light, fluffy, and creamy.
Add the egg and vanilla extract, then mix until fully combined and smooth.
Add the flour, baking powder, baking soda, and salt, then mix gently until a soft dough forms, scraping the bowl as needed.
Scoop the dough into even portions and roll them into balls, then coat each ball in granulated sugar for a lightly crisp exterior.
Place the dough balls on the prepared baking sheets, leaving space between each one to allow for spreading.
Bake until the tops look crinkled and the edges turn lightly golden while the centers remain soft.
Let the cookies cool on the baking sheet briefly before transferring them to a rack to cool completely.