Step 1: sieve all-purpose flour, baking powder, and baking soda in a big bowl. Set aside.
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Step 2: Into another bowl add softened butter and sugar.
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Step 3: Using a stand mixer or hand blender beat softened butter and granulated sugar until well combined.
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Step 4: Add egg yolks and pure vanilla extract. Beat until combined.
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Step 5: Add dry ingredients in parts and beat until flour is incorporated with wet ingredients.
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Step 6: Repeat until all dry ingredients are incorporated with wet ingredients. Make sure not to overbeat the dough, you want the dough to be just combined.
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Step 7: Using a scoop, portion cookie dough and lightly roll it with your palm to give it a round shape.
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Step 8: Roll cookie dough in sanding or sparkling sugar. I used red, green, and a mix of red-green-white sugar to make Christmas cookies.
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Step 9: Place cookie dough on a baking tray lined with parchment paper or silicon mat. Bake in a preheated oven at 350 degrees Fahrenheit for about 9 to 11 minutes.
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Once baked, remove the baking tray from the oven. Allow cookies to rest on the baking tray for about 5 minutes until it’s safe to handle without burning the fingers and breaking cookies.