Preheat your oven to 350°F (175°C).

In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.

In a large mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy—about 2-3 minutes.

Beat in the eggs, one at a time, and then mix in the vanilla extract.

Gradually add the dry mixture to the wet mixture, stirring until just combined.

Cover the bowl with plastic wrap and chill the dough in the refrigerator for about 30 minutes.

Once chilled, scoop out tablespoon-sized portions of dough and roll them into balls, then roll each ball in powdered sugar.

Place the cookie balls on a parchment-lined baking sheet, spacing them at least 2 inches apart.

Bake for 10-12 minutes or until the edges are set but the centers are still soft.

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