Preparation Steps

• Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
• In a large bowl, cream together the softened butter and 1 cup sugar until light and fluffy.
• Beat in the egg and 1 teaspoon vanilla extract until well combined.
• In a separate bowl, whisk together the flour, baking powder, and salt.
• Gradually add the dry ingredients to the wet ingredients, mixing until just combined.
• Roll dough into 1-inch balls and place them 2 inches apart on the prepared baking sheets.
• Bake for 10–12 minutes, or until the edges are lightly golden.
• Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
• For the topping, mix 1/4 cup sugar and 1/2 teaspoon vanilla extract in a small bowl.
• Sprinkle a small amount of the sugar mixture over each cooled cookie.
• Use a kitchen torch to caramelize the sugar until golden and bubbly. Let cool before serving.