Preheat the oven to 375°F (190°C). Line two baking sheets with parchment paper.
In a medium bowl, whisk together the all-purpose flour, baking soda, baking powder, and salt. Set aside.
In a large bowl, using an electric mixer, beat the softened unsalted butter and 1 1/2 cups granulated sugar together on medium speed until light and fluffy, about 3 minutes.
Add the egg and vanilla extract to the butter mixture and beat until combined.
Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Do not overmix.
Pour the 1/4 cup granulated sugar into a small bowl. Using a tablespoon, scoop dough and roll each portion into a ball, then roll the ball in the sugar to coat completely.
Place the sugar-coated dough balls onto the prepared baking sheets about 2 inches apart.
Flatten each ball slightly with the bottom of a glass or your palm to about 1/4 inch thickness.
Bake in the preheated oven for 10 to 12 minutes, or until the edges are golden and the centers are set.
Remove from oven and allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.