01 - Set the oven temperature to 350°F (175°C). Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together all-purpose flour, baking soda, baking powder, sea salt, ground cinnamon, and ground nutmeg until evenly blended.
03 - In a large bowl, whisk granulated sugar, brown sugar, melted coconut oil, plant-based milk, vanilla extract, and apple cider vinegar until smooth and homogenous.
04 - Gradually fold the dry mixture into the wet ingredients until just combined, taking care not to overmix to preserve a tender texture.
05 - Using a tablespoon or cookie scoop, drop rounded mounds of dough onto the prepared baking sheets, spacing approximately 2 inches apart to allow for spreading.
06 - Bake in preheated oven for 10 to 12 minutes, until edges are set but centers appear slightly underbaked to maintain softness.
07 - Allow cookies to cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.
08 - Once fully cooled, dust cookies generously with powdered sugar to create a light, cloud-like appearance.