Preheat the oven to 350°F (175°C).

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

In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy.

Add the brown sugar and mix until combined.

Mix in the egg and vanilla extract until well incorporated.

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

Scoop tablespoon-sized amounts of dough onto a baking sheet lined with parchment paper.

Sprinkle sugar evenly over the tops of the dough balls.

Bake cookies for 10-12 minutes, or until the edges are lightly golden.

Remove from oven and let cool on the baking sheet for 5 minutes before transferring to a wire rack.

Torch the sugar topping if desired, to achieve a caramelized finish.