1-First, preheat the oven to 350°F and line baking sheets with parchment paper. This helps prevent the cookies from sticking and keeps cleanup simple.

2-Next, in a medium bowl, whisk together 2½ cups (318 grams) all-purpose flour, 2 teaspoons baking powder, and 3/4 teaspoon fine sea salt.

3-Using an electric mixer on medium-high speed, beat 2 sticks (226 grams) unsalted butter and 1¼ cups (250 grams) granulated sugar until light and fluffy, about 2 to 3 minutes, scraping down the sides as needed. Then, add 1 large egg, 1 egg yolk, and 1 teaspoon vanilla extract; beat until combined.

4-Mixing and Shaping the Dough Slowly add the flour mixture and mix until just combined to keep the dough tender. Place the remaining ¼ cup (50 grams) granulated sugar in a shallow dish. Use a cookie scoop to form dough balls (about 3 tablespoons each), then roll them in the sugar to coat evenly.

5-Place the dough balls on the prepared baking sheets about 2 inches apart and flatten them slightly with the bottom of a measuring cup. Bake for 10 to 12 minutes, or until the cookies are set and start to brown around the edges but still look slightly wet in the center. Finally, cool the cookies on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.