Set the oven to 180 C / 350 F. You'll need a couple of paper lined flat cookie trays.
Beat the butter and sugar in a stand mixer with a flat beater attachment . This can also be done with an electric hand mixer or by hand if you are very energetic. It needs to be well combined creamy and light.
Mix the flour, baking powder and baking soda together. Add the dry ingredients to the creamed ingredients and mix to a dough. If using a hand held mixer, mix in with a spoon swapping to hands as the dough forms. You don't need to knead it just mix till it comes together
Roll the dough into 30 gm (walnut sized) balls. I like to weight mine so all of my cookies are the same size :)
Put the dough onto the tray at a good distance apart so when they spread they stay round. Flatten then with the palm of your hand (watch the video). Bake for 15 minutes.
Take the tray out of the oven and check the colour of your cookies. They need to be a nice golden colour not pale.
The cookies will be soft when they come out of the oven so let them sit for a minute before transferring to a rack to cool completely.
These cookies keep best in the fridge in an airtight container.