CREAM THE BUTTER AND CREAM CHEESE: In a large bowl, beat the softened butter and cream cheese using a stand mixer or hand mixer on medium speed for 2-3 minutes until the mixture becomes smooth and fluffy.

ADD SUGAR, EGG, AND VANILLA: Gradually add the granulated sugar while continuing to beat. Once fully incorporated, add the egg and vanilla extract, and beat again until the mixture is light and creamy.

MIX THE DRY INGREDIENTS: In a separate bowl, whisk together the flour, baking powder, and salt. Slowly add the dry ingredients to the wet mixture in small portions, mixing on low speed until just combined. Avoid overmixing to maintain a soft cookie texture.

CHILL THE DOUGH: Cover the dough tightly with plastic wrap and refrigerate for at least 1 hour to allow it to firm up, which helps prevent excess spreading during baking.

PREHEAT AND PREPARE: Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

SCOOP AND SHAPE: Use a cookie scoop or tablespoon to portion the dough. Roll each portion into a ball and place them about 2 inches apart on the prepared baking sheets.

BAKE: Bake for 10-12 minutes, until the cookies are set but not browned. The tops may develop slight cracks, which is expected.

COOL AND DUST: Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack. Once fully cooled, generously dust them with powdered sugar.