Melt butter in a saucepan over medium heat until it turns brown, has a nutty aroma and starts foaming {about 3 minutes}. Allow to cool.
Combine sugars, eggs and vanilla. Gradually integrate the cooled butter.
Add flour, baking powder and salt, mix until just combined. Refrigerate dough 1+ hours.
Preheat oven to 350 degrees. Use a cookie scoop or roll into 1" balls and roll in powdered sugar.
Bake 10 minutes.
Notes
Brown butter gives cookies {and every other dish} a deeper flavor. Plus, it’s like potpourri for your kitchen. It fills it with the most beautiful nutty aroma as the butter browns.