Flour, baking soda, baking powder, and salt should be mixed together in a medium-sized mixing dish without using a whisk.
In a large basin or stand mixer bowl with the paddle attachment, beat butter and sugar on medium speed for 3 minutes until light and fluffy. Add the egg and vanilla and beat until incorporated, scraping the bowl.
Add the flour mixture to the mixer on low speed and beat until incorporated, scraping the bowl at least once. Make 2 tablespoon-sized dough balls. Roll balls in brown or decorative sugar if desired. Refrigerate cookie dough balls for an hour.
Preheat the oven to 350 degrees Fahrenheit. Wrap two big baking sheets in parchment paper and set them aside.
Place cookies 2 inches apart on baking pans and bake one sheet at a time for 12 minutes or until the edges are starting to brown and the center isn't pale. After a few minutes on the pan, transfer to a wire rack to finish cooling. Up to 1 week in an airtight container.