• Preheat oven to 350 degrees.  Use parchment paper or a silpat mat to line a baking sheet. 
• Cream the butter, sugar, and brown sugar in a stand mixer until light and fluffy (about 2-3 minutes). Scrape the sides of the bowl to make sure all ingredients are blended.
• Add in the egg and vanilla and beat until combined.
• Add in flour, salt and baking powder. Mix until all combined.
• Scoop out about 1 tablespoon (or use a 1 tbsp cookie scoop) and roll into a dough ball. Repeat with all the dough to make about 24 cookies. Put 12 cookie balls to a tray. Slightly flatten each cookie dough ball.
• Bake for 10 minutes or until cookie is set and the bottom is just starting to brown.

PREPARE THE BUTTER SAUCE

• Melt the butter, powdered sugar, water and vanilla extract in a small saucepan over medium low heat. Stir the mixture until the sugar is dissolved but DO NOT boil the mixture.
• Let the mixture sit for 5-10 minutes to thicken up a bit.
• Using a spoon or a pastry brush, brush each cookie with the warm butter sauce and then sprinkle with powdered sugar.
• Enjoy these cookies WARM!