Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt until well combined. Set this dry mixture aside.

In a separate bowl, cream the softened butter and granulated sugar until the mixture is light and fluffy.

Add the egg and vanilla extract to the butter-sugar mixture. Beat until thoroughly mixed.

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

If desired, fold in colored sprinkles or sugar gently into the dough.

Use a cookie scoop or tablespoon to drop dough onto the prepared baking sheets, spacing them about 2 inches apart.

Bake in the preheated oven for 8-10 minutes or until the edges are lightly golden, but the center remains soft.

Remove from the oven and let the cookies cool on the baking sheets for about 5 minutes before transferring them to a wire rack to cool completely.