1. Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. In a large bowl, cream together the softened butter and sugar until light and fluffy, about 3-4 minutes. This step is crucial for achieving that melt-in-your-mouth texture.
3. Mix in the vanilla extract until well combined.
4. In another bowl, whisk together the flour, baking powder, and sea salt.
5. Gradually add the dry ingredients to the wet ingredients, mixing until just combined. If the dough is too dry, add a tablespoon of milk to bring it together.
6. Roll the dough into small balls, about 1 inch in diameter, and place them on the prepared baking sheet, leaving some space between each cookie.
7. Flatten each ball slightly with the back of a spoon or your fingertips.
8. Bake for 10-12 minutes, or until the edges are lightly golden. Keep an eye on them; my grandmother always said that cookies have a mind of their own!
9. Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

These steps are simple, but the joy they bring is immense. Don’t be afraid to let the little ones help out—cooking together is one of the best ways to create lasting memories.