1. Gather all ingredients: flour, sugar, butter, eggs, vanilla extract, baking powder or soda, and salt.
2. In a mixing bowl, cream together butter and sugar until light and fluffy.
3. Add egg and vanilla extract, then mix until well combined.
4. In a separate bowl, whisk together flour, baking powder or soda, and salt.
5. Gradually add dry ingredients to the wet ingredients, mixing until a dough forms.
6. Cover and chill the dough in the refrigerator for at least 1-2 hours.
7. Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
8. Scoop and roll dough into small balls, then roll each ball in sugar for a sparkly exterior.
9. Place dough balls on prepared baking sheet with space between them.
10. Bake for 9-12 minutes or until edges are set and lightly golden.
11. Let cookies cool on the baking sheet for a few minutes before transferring to a wire rack.
12. Optionally, decorate with frosting, royal icing, or sprinkles once cooled.
13. Store cookies in an airtight container at room temperature for 3-5 days.
14. Dough or baked cookies can be frozen for later use.
15. Enjoy your vanilla sugar cookies, perfect for any occasion!