Preheat oven to 350 F degrees. Line a baking sheet with parchment paper.
In a medium bowl, whisk together flour, baking powder, baking soda and salt.
In a large bowl, cream together butter and brown sugar until light and fluffy. Beat in egg, followed by vanilla extract. Gradually blend in the flour mixture until dough comes together and no streaks of dry ingredients remain.
Place sugar in a small bowl. Shape dough into 1-inch balls and roll in sugar before placing on baking sheet. Allow about 2 inches between cookies to allow for spread.
Bake for 11-14 minutes, until cookies are set and very lightly browned around the edges.
Allow cookies to cool on baking sheet for 3-4 minutes, then transfer to a wire rack to cool completely. If desired, press a chocolate chip in the center of each cookie and/or sprinkle with a little fleur de sel or coarse sea salt. Store in an airtight container.