Gather all your ingredients together. Ensure that your butter is softened at room temperature for easy creaming with the sugar.

Preheat your oven to 375°F (190°C).

In a small bowl, mix together the flour, baking soda, and baking powder until fully combined and set aside.

In a large mixing bowl, cream the softened butter and white sugar until smooth and fluffy, about 3-5 minutes.

Add the egg and vanilla extract to the butter-sugar mixture and beat until well incorporated.

Gradually add the dry ingredients mixture to the wet ingredients and mix until combined, being careful to not overmix.

Take rounded teaspoonfuls of dough and roll them into balls. Place them on ungreased cookie sheets, leaving space between each.

Flatten each cookie slightly with the bottom of a glass dipped in sugar to about 1/4 inch thick.

Bake the cookies in the preheated oven for 8 to 10 minutes until golden and just set.

Remove them from the oven and allow to cool on wire racks.

To create a glaze for decorating, mix together the confectioners' sugar and milk until smooth. Add food coloring if desired.

Once the cookies are completely cool, use your glaze to decorate them as you wish and add sprinkles or other decorations for flair.