Preheat the Oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat and set aside.

Prepare the Dough: In a stand mixer, cream together the room-temperature butter and granulated sugar for about 1 minute until well combined. Add in the eggs and vanilla extract, mixing until incorporated. Scrape down the sides of the bowl as necessary.

Combine Dry Ingredients: Add the baking powder and salt to the butter mixture, mixing to combine. Gradually add the all-purpose flour, mixing until the dough just comes together. Avoid overmixing to prevent tough cookies.

Shape the Cookies: Using a medium (2-tablespoon) cookie scoop, drop the dough onto the prepared baking sheet, spacing them appropriately. Alternatively, roll the dough into balls for a thicker cookie.

Bake the Cookies: Bake in the preheated oven for 9–11 minutes, until the edges are slightly golden. Do not overbake to ensure a soft center.

Prepare the Glaze: While the cookies are baking, combine the butter, granulated sugar, water, and vanilla extract in a small saucepan over medium-low heat. Stir continuously until the butter is melted and the sugar is dissolved. Do not bring to a boil. Allow the glaze to cool slightly (about 5 minutes) to thicken.

Glaze the Cookies: Once the cookies are done baking, remove them from the oven and, while still warm, spoon about one teaspoon of the glaze onto each cookie. If the glaze thickens too much, gently reheat it.

Optional Finishing Touch: After the glaze has set, dust the cookies with powdered sugar if desired.