Preheat oven to 350˚F, and line 2 cookie sheets with parchment paper.

In a medium bowl, whisk together the flour, baking powder, baking soda and salt. Set aside.

In a large bowl with an electric mixer, cream the shortening and sugar until fluffy - about 1 minute.

Add the egg and vanilla extract. Beat until combined.

Add the flour mixture in 1/2 cup increments, mixing to combine and scraping sides when necessary.

Using a small cookie scoop, form dough into balls and roll in extra sugar. Place on cookie sheet about 2 inches apart.

Bake cookies for 10 - 11 minutes or until cookies have spread and the tops begin to crack. Remove from oven and allow the cookies to rest for 5 minutes before transferring them to a cooling rack.