Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

In a large mixing bowl, cream together the softened butter and sugar until light and fluffy, about 2-3 minutes.

Beat in the egg and vanilla extract until well combined.

Gradually add the dry ingredient mixture to the wet ingredients, mixing until just combined. The dough will be soft and slightly sticky.

Using a tablespoon or cookie scoop, drop rounded balls of dough onto the prepared baking sheets, spacing them about 2 inches apart.

Bake for 8-10 minutes, or until the edges are lightly golden. The centers may look slightly undercooked.

Remove from the oven and allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

While the cookies are cooling, prepare the cream cheese frosting by beating together the softened cream cheese and butter until smooth.

Gradually mix in the powdered sugar and vanilla, adding milk as needed to reach your desired consistency.

Once the cookies are completely cool, frost them with the cream cheese frosting and enjoy!