Start by gathering all ingredients. Preheat your oven to 375°F (190°C) to ensure it’s ready when the dough is prepared.
In a small bowl, combine the flour, baking soda, and baking powder, mixing thoroughly to blend the dry ingredients.
In a separate large bowl, use an electric mixer to cream the butter and sugar together until the mixture is smooth and fluffy. This should take a few minutes. Add the egg and vanilla extract, beating until everything is fully incorporated.
Gradually add the flour mixture to the wet ingredients, blending well after each addition until a smooth dough forms.
Roll the dough into small balls, about the size of a walnut. Place each ball 2 inches apart on an ungreased baking sheet to allow space for spreading as they bake.
Bake in the preheated oven for 8 to 10 minutes, or until the edges turn golden. Allow the cookies to cool on the baking sheet briefly before transferring them to a wire rack to cool completely.