Begin by whisking together the flour, baking powder, baking soda and salt in a small bowl.
Blend together the butter, sugar, egg, vanilla in a large bowl - until it is creamy.
Add dry ingredients to the wet ingredients and stir in chocolate chips, until all ingredients are combined.
Now that the dough is ready, scoop 1 tbsp of dough onto parchment lined baking sheet. Cookies will spread, place 2 inches apart.
Bake for 12-15 minutes in a 350°F oven...until golden brown on edges.
Let cookies sit on baking sheet for 5 minute, transfer to cooling rack and wait until they are completely cooled before decorating.