01 - Whisk together flour, baking powder, cinnamon, nutmeg, and salt in a medium bowl. Set aside for later use.
02 - Beat softened butter, granulated sugar, and brown sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Pour in maple syrup, add the egg, and incorporate vanilla extract. Beat until thoroughly combined and smooth.
04 - Gradually incorporate dry ingredients into the wet mixture, mixing just until flour disappears and dough forms.
05 - Cover bowl and refrigerate dough for at least 1 hour until firm enough to handle without sticking.
06 - Preheat oven to 350°F and line two baking sheets with parchment paper.
07 - Stir together 1/4 cup granulated sugar and 2 tablespoons maple syrup in a small bowl until mixture achieves sandy consistency.
08 - Scoop tablespoon-sized portions of dough, roll into balls, and coat each ball thoroughly in the maple sugar mixture.
09 - Place coated dough balls 2 inches apart on prepared baking sheets to allow for spreading.
10 - Bake for 9–11 minutes until edges appear set while centers remain slightly soft.
11 - Let cookies rest on baking sheets for 5 minutes, then transfer to wire rack to cool completely.