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Preheat oven to 350 degrees. Line cookie sheets with parchment paper.
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In a small bowl, stir together flour, baking soda, baking powder and salt. Set aside. Using a mixer, beat together the butter and sugar until smooth and very fluffy.
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Beat in egg & vanilla extract
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Gradually blend in the dry ingredients.
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Roll rounded teaspoonfuls of dough into balls, and roll in sugar. Place on lined cookie sheets about 1 1/2 inches apart.
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Bake 8 to 10 minutes in the preheated oven, or until lightly browned.
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Let stand on cookie sheet two minutes before removing to cool on wire racks.