Preheat the oven to 350°F (175°C).

Line baking sheets with parchment paper.

In a mixing bowl, combine flour, baking powder, baking soda, and salt.

In another bowl, cream together softened butter and granulated sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

Gradually add the dry mixture to the wet ingredients, mixing until just combined.

Using a spoon or cookie scoop, drop rounded balls of dough onto the prepared baking sheets, spaced 2 inches apart.

Roll each dough ball in powdered sugar before placing them on the sheet.

Bake for 10 minutes or until slightly underdone.

Let cool slightly on the baking sheet before transferring to a wire rack.