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

In a large bowl, cream the softened butter and granulated sugar together until light and fluffy—about 3-4 minutes.

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

Pour in the vanilla extract and mix thoroughly.

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

Gradually add the dry mix to the butter mixture, mixing on low until a sticky dough forms. Don't overmix.

Use a cookie scoop to drop dough onto the prepared baking sheets, leaving space between each mound.

Bake for 10 to 12 minutes, or until the edges are just golden and the centers are still soft.

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

For the glaze, melt the butter in a saucepan over medium heat. Add the granulated sugar and water, stirring until dissolved.

Remove from the heat, stir in the vanilla, and whisk in the powdered sugar until smooth.

While the cookies are still warm, spoon glaze onto each cookie.