Preheat oven to 350 degrees F. Lines 2 cookie sheets with a silpat mat or parchment paper.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
In a large bowl with an electric mixer, cream together the butter and sugar until fluffy- about 1 minute. Add the egg and vanilla extra and beat untl combined.
Slowly add the flour mixture in 1/2 cup increments, mixing to combine each increment. Be sure to scrape down the sides of the bowl.
Once a the cookie dough is formed use a small ice cream scoop and form the cookie dough balls. Roll the dough balls in sugar and place on the cookie sheet about 2 inches apart.
Bake the cookies for 10-12 minutes until the cookies have lightly spread. Let the cookies cool for 5 minutes before transferring them to a cooling rack. Enjoy!