Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a small saucepan, melt the butter over medium heat. Continue cooking, stirring constantly, until it turns golden brown and develops a nutty aroma. Set aside to cool slightly.

In a large mixing bowl, combine the browned butter and sugar. Mix until smooth and creamy.

Add the vanilla extract and eggs, one at a time, mixing well after each addition.

In a separate bowl, whisk together the flour, baking soda, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Roll dough into 1-inch balls and roll each in sugar before placing them on the prepared baking sheet.

Flatten each cookie slightly with the bottom of a glass.

Bake for 8-10 minutes, or until the edges are lightly golden.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.