Ensure your workspace is clean and organized. Gather all your ingredients and tools, including an electric mixer, mixing bowls, measuring cups and spoons, parchment paper, and baking sheets.

In a large bowl, cream together the softened butter and 1 cup of granulated sugar until light and fluffy (approximately 2-3 minutes).

Beat in the large egg and vanilla extract, mixing until well combined.

In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, mixing on low speed until combined. Do not overmix; the dough should be soft but not sticky.

Cover the dough tightly with plastic wrap and refrigerate for at least 30 minutes, or up to 2 hours.

Preheat your oven to 375 degrees Fahrenheit and line your baking sheets with parchment paper.

Scoop the chilled dough into 1-inch balls and roll each ball in the remaining 1/2 cup of granulated sugar.

Place the dough balls about 2 inches apart on your prepared baking sheets.

Bake for 8-10 minutes until the edges are lightly golden, but the centers remain soft.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.