1. Preheat the oven to 375° F (190° C).
2. Sift flour, baking soda, and baking powder together in a small bowl.
3. Beat sugar and butter together in a large bowl until smooth. Beat in egg and vanilla. Gradually blend in flour mixture.
4. Roll dough into 1-inch (2.5 cm) balls and place 2 inches (5 cm) apart onto ungreased baking sheets.
5. Bake until edges are slightly golden, 8 - 10 minutes. Cool on the baking sheet briefly before removing to a wire rack to cool completely.
6. Store in an airtight container.
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