• Line 2 cookie sheets with parchment paper.

Sugar Cookies

• In the bowl of an electric mixer, cream together the butter and 1 cup sugar on medium speed for 2-3 minutes.
• Continue beating while adding the egg and vanilla extract.
• In a medium bowl, combine flour with baking soda, baking powder and salt.
• Add the dry ingredients to wet ingredients and beat at low speed for about 30 seconds or until a soft dough forms. DO NOT OVERMIX.
• Scoop the cookie dough out in 2-ounce portions (about 3 tablespoons) then roll into a ball using your palms.
• Roll the dough ball into the ¼ cup sugar that has been spread onto a flat plate. Place the sugar-coated balls onto the parchment lined cookie sheets. Chill for 30 minutes.
• Preheat oven to 350°F.
• Remove the cookie balls from the refrigerator and place on room temperature parchment lined cookie sheets, leaving about 3” between each as they will spread.
• Bake for 12-15 minutes or until the edges begin to turn golden. The tops will look puffy. Allow to cool for 10 minutes on the baking sheet then transfer to wire rack to cool completely.

Cream Cheese Frosting

• Beat cream cheese and sugar until well combined.
• Add vanilla extract and powdered sugar and beat until smooth.
• Top each cooled cookie with frosting then spread to cover.

Crunchy Sugar Topping

• Place the cookies on a foil lined baking sheet.
• Sprinkle sugar on top of the frosted cookies - about 1-2 teaspoons of sugar on each.
• Use a kitchen torch to caramelize the sugar on top of each cookie, working slowly until the sugar is golden brown and caramelized.
• Allow the sugar to cool down and harden before storing in the refrigerator.