In a medium bowl, whisk the flour, baking soda, baking powder, and salt and set aside.
In a separate large bowl (using an electric hand mixer) or in the bowl of a stand mixer with paddle attachment, cream the butter and 1 ½ cups of sugar on medium speed 3-4 minutes until light and fluffy.
Add the egg and vanilla; beat well to combine.
Reduce the mixer to low and gradually add the dry ingredients in three additions, waiting until almost all the flour has been incorporated before adding the next.
Cover dough with plastic wrap and refrigerate at least 1 hour or overnight.
Preheat the oven to 350°F and line the baking sheets with parchment paper.
Roll dough into 1 ½ tablespoon-sized balls. Roll each cookie dough ball in granulated sugar to coat completely. Place 2 inches apart on prepared baking sheets.
Bake 9-11 minutes until the edges are golden brown and the centers have puffed and the surface looks matte, not shiny.
Remove cookies from the oven and immediately sprinkle tops with sparkling sugar, if desired. Cool for 5 minutes on a baking sheet, then carefully transfer with a spatula to the cooling rack to cool completely.