Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
Cream together butter and sugar until light and fluffy.
Beat in the egg and vanilla extract until combined.
In a separate bowl, whisk together flour, baking soda, baking powder, and salt.
Gradually add dry ingredients to wet ingredients, mixing until just combined.
Scoop tablespoon-sized portions of dough and roll into balls.
Roll each ball in sugar and place on prepared baking sheets 2 inches apart.
Bake for 10–12 minutes or until edges are lightly golden.
Allow cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack.
