01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.
03 - In a large bowl, beat butter and sugar with an electric mixer until light and fluffy, approximately 2 to 3 minutes.
04 - Add eggs one at a time, mixing thoroughly after each addition. Beat in vanilla extract.
05 - Mix in half of the flour mixture, then add milk, followed by the remaining flour mixture. Stir just until incorporated without overmixing.
06 - Scoop roughly 1.5 tablespoon-sized balls of dough, roll between palms, and coat evenly in granulated sugar.
07 - Place cookies 2 inches apart on prepared baking sheets.
08 - Bake for 9 to 11 minutes until cookies are puffed and edges are set but still pale and soft.
09 - Allow cookies to cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.