1-First Step: Get the oven and pans ready. Start by preheating your oven to 350°F. Line your baking sheets with parchment paper. This matters because parchment helps the cookies bake evenly and keeps them from sticking. It also makes cleanup easier, which is always a win on busy baking days.

2-Second Step: Mix the dry ingredients. In a medium bowl, whisk together the 2 1/2 cups all-purpose flour, 2 teaspoons baking powder, and 3/4 teaspoon fine sea salt. Whisking helps spread the baking powder and salt through the flour so every cookie bakes evenly. If your baking powder has been sitting in the pantry for a long time, it is a good idea to check that it is still fresh before you begin.

3-Third Step: Cream the butter and sugar. In a large bowl, beat the 2 sticks unsalted butter with 1 1/4 cups granulated sugar using an electric mixer. Mix until the blend looks light and fluffy. This step adds air to the dough, which helps the cookies bake up soft instead of dense. The butter should be cool room temperature, around 67°F, so the cookies spread just right. If the butter is too soft, the dough can spread too much in the oven. If it is too cold, it will not cream well with the sugar.

4-Fourth Step: Add the egg, yolk, and vanilla. Beat in the 1 large egg, 1 egg yolk, and 1 teaspoon vanilla extract until everything is combined.

5-Fifth Step: Mix in the flour mixture. Gradually add the flour mixture to the wet ingredients. Mix on low speed and stop as soon as the dough comes together. Overmixing can make the cookies tough, so take it slow. The dough should look thick and soft, but not dry.

6-Sixth Step: Shape and roll the dough. Scoop the dough into balls using about 3 tablespoons for each cookie. Roll each ball in the remaining 1/4 cup granulated sugar. This gives the cookies a pretty sparkle and a lightly crisp outer edge. Place the dough balls about 2 inches apart on the prepared sheets. Flatten each ball slightly with your hand or the bottom of a glass. You do not need to press them flat. A gentle press is enough because they will spread a little while baking.

7-Seventh Step: Bake until just set. Bake for 10 to 12 minutes, or until the cookies are set and lightly browned around the edges. Watch them closely, because overbaking is the fastest way to lose that soft texture. The centers should still look a little tender when you pull them from the oven. Light-colored baking sheets work best because they help the bottoms bake evenly. Parchment paper is a better choice than nonstick spray, which can make the cookies spread too much.

8-Eighth Step: Cool and serve. Let the cookies cool on the baking sheets for 5 minutes. Then transfer them to a wire rack to cool completely. This short rest helps them firm up without drying out. Once cooled, the cookies are ready to enjoy with milk, coffee, tea, or a simple dessert platter.