Step 1: Prepare the Dough

In a large mixing bowl, cream together the softened butter, granulated sugar, and powdered sugar until the mixture is light and fluffy. This process usually takes about 3-4 minutes using a hand mixer or stand mixer on medium speed.

Step 2: Add the Egg Yolks and Vanilla

Once the butter and sugar are creamed, add in the egg yolks one at a time, beating well after each addition. Add the vanilla extract and continue mixing until everything is fully incorporated.

Step 3: Mix the Dry Ingredients

In a separate bowl, sift together the flour, baking powder, and salt. Slowly add the dry ingredients to the wet mixture, beating on low speed until the dough just comes together. Avoid overmixing, as this can affect the delicate texture of the cookies.

Step 4: Chill the Dough

Form the dough into a ball, wrap it tightly in plastic wrap, and refrigerate for at least 1 hour. Chilling the dough helps to firm up the butter, making it easier to roll out and helping the cookies retain their shape during baking.

Step 5: Preheat the Oven

While the dough is chilling, preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

Step 6: Roll and Cut the Dough

Once the dough is firm, remove it from the refrigerator and roll it out on a lightly floured surface to about 1/4-inch thickness. Use a round cookie cutter (or any preferred shape) to cut out the cookies. Place the cut-out cookies on the prepared baking sheets, leaving a little space between each one.

Step 7: Add a Finishing Touch (Optional)

If desired, sprinkle a bit of coarse sugar or granulated sugar on top of each cookie for an extra touch of sweetness and crunch. This is optional but adds a delightful texture.

Step 8: Bake the Cookies

Bake the cookies in the preheated oven for 10-12 minutes, or until the edges are lightly golden. Keep a close eye on them, as you don’t want them to brown too much. Once done, remove the cookies from the oven and let them cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.