Preheat the oven to 350°F. Line two large, rimmed baking sheets with parchment paper and set aside.
Cream butter and granulated sugar until lightly and fluffy, 3-4 minutes using an electric mixer. Scrape down the sides at the half-way point.
Add the egg and vanilla and mix again for an additional minute. The batter will become lighter in color.
In separate mixing bowl, whisk together the flour, baking powder, baking soda and salt.Add the dry ingredients to the wet ingredients and mix until combined.
Scoop the cookie dough into rounded balls about 3 tbsp in size. Place cookies on the baking sheets a couple inches apart (about 8 cookies per baking sheet).
Bake for 12-13 minutes until slightly crackly on top.Let the cookies cool for a few minutes on the baking sheet before removing to a cooling rack.