Preheat your oven to 375 degrees F (190 degrees C) and prepare your baking sheets by lining them with parchment paper.

In a small bowl, whisk together the all-purpose flour, baking soda, and baking powder until well combined. Set this dry mixture aside for now.

In a large bowl, using an electric mixer, cream together the softened butter and white sugar until light and fluffy. This step is important for achieving that perfect texture in your sugar cookies.

Add the egg and vanilla extract to the butter and sugar mixture, continuing to mix until everything is well incorporated. The egg adds moisture and helps bind the dough together, while the vanilla extract adds a hint of aromatic flavor.

Gradually add the dry mixture to the wet ingredients, mixing on low speed just until the flour is fully incorporated. Be careful not to overmix, as this can result in tough cookies.

Now, it's time to shape the cookie dough. Roll the dough into walnut-sized balls and place them about 2 inches apart on your prepared baking sheets. Gently flatten each ball with the palm of your hand or the bottom of a glass to achieve the desired thickness.

Slide the baking sheets into the preheated oven and bake for 8 to 10 minutes, or until the edges of the cookies turn a beautiful golden brown color. Keep a close eye on them, as baking times may vary depending on your oven.

Once the cookies are done, remove them from the oven and let them cool on the baking sheets for a few minutes. This will allow them to set before transferring them to a wire rack to cool completely. As they cool, the cookies will become slightly crisp on the outside while remaining soft and tender on the inside.