Preheat the oven to 375°F (190°C). Line baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking soda, and baking powder. Set aside.

In a large bowl, cream together the softened butter and sugar until light and fluffy, about 3-4 minutes.

Beat in the egg and vanilla extract until fully incorporated.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.

Roll the dough into 1-inch balls and place them on the prepared baking sheets, spacing them about 2 inches apart.

Bake for 8-10 minutes, or until the edges are lightly golden. Let cool on the baking sheets for 5 minutes before transferring to a wire rack.