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 - Using an electric mixer, cream softened butter and granulated sugar together until light and fluffy, about 2 to 3 minutes.
04 - Beat eggs in one at a time, mixing well after each addition. Stir in milk and vanilla extract until evenly combined.
05 - Gradually fold dry ingredients into wet mixture until a soft dough forms; avoid overmixing.
06 - Scoop tablespoon-sized portions and roll into balls. Optionally, roll each in the vanilla sugar mixture for added flavor and crunch.
07 - Place dough balls about 2 inches apart on the prepared baking sheets.
08 - Bake for 9 to 11 minutes until edges are set but centers remain soft and pillowy. Avoid overbaking to maintain cloud-like texture.
09 - Allow cookies to cool on baking sheets for 5 minutes before transferring to wire racks to cool completely.