The first thing to do is brown the butter. Add the butter to a small saucepan over medium heat. Carefully watch the butter as it melts and then simmers. Stir occasionally. Check to confirm when the butter particles in the bottom of the pot turn into a dark teddy bear brown. And the butter has turned to a light brown. Turn off the heat. It should have a nutty smell. (Not a burnt smell). Transfer the butter to the refrigerator until it has solidified again.
Preheat oven to 350 degrees. In a mixing bowl begin to add the firm brown sugar. Then Add the solidified butter.
Mix ingredients to combine using an electric mixer.
Reduce the mixer speed to low while scraping the sides and bottom of the bowl. Add in the eggs, vanilla, baking powder, and salt.
Continue the mixing until the mixture is well blended. Slowly begin to add the flour, small amounts are a time. Turn off the mixer when the mixture looks smooth.
Add the sugar to a small bowl. Using a small ice cream or cookie scoop (about 1 ½ tablespoon size). Scoop out the cookie dough. Roll each cookie ball into the bowl of sugar making sure that the cookie ball is well coated with sugar. Line the baking trays with parchment paper. Place the sugar cookie balls on the prepared cookie sheets. Place the cookies about 2 inches apart on the cookie sheets.
With the bottom of a glass press the dough balls into ½ inch flat disks. Bake at 350 degrees for 8-10 minutes. The edges of the cookies should be golden but the center of the cookie will be slightly under-baked. Allow the cookies to cool completely while remaining on the cookie sheets. Your cookies are now ready to enjoy.
Notes
Weigh Your Ingredients: Use a kitchen scale for precise measurements, especially for flour, to avoid dry or overly dense cookies.Don’t Overbake: Keep an eye on the cookies in the oven. Slightly under-baking ensures chewy centers and prevents them from drying out.Create Uniform Cookies: Use a cookie scoop for consistent size and even baking. This ensures all cookies are done at the same time.