Pre-heat oven to 350 degrees Fahrenheit. Set aside 1/2 cup of sugar in a small bowl.

Whisk flour, baking powder and salt together and set aside.

Beat butter and sugar in a large bowl with an electric mixer on medium until light and fluffy, 3 to 6 minutes. Add vanilla and beat one egg at a time, until combined, about 30 seconds, scraping bowl and beaters as needed.

Reduce speed to low and slowly add the flour mixture until combined. Give the dough a final stir with a rubber spatula to make sure it's combined.

Use wet hands to roll 2 tablespoons of dough into a ball, then roll in your bowl of sugar to coat. Lay the balls on 2 parchment lined baking sheets, spread about 2 inches apart. Flatten the cookies with buttered bottom of a glass.

Bake the cookies one sheet at a time on the center rack about 10 to 12 minutes, or until the edges are set and just beginning to brown but the centers are still soft and puffy, rotating the baking sheet halfway through baking.

Let the cookies cool on the baking sheet for 10 minutes, then serve warm or transfer to a wire rack and let cool completely.