Cream the butter and sugar. In a medium bowl, beat 1/2 cup softened unsalted butter with 3/4 cup granulated sugar until light and fluffy, about 2 minutes. This traps air and makes a softer cookie.

Add egg and flavoring. Beat in 1 large egg and 2 teaspoons vanilla extract. For a bakery-style note, add 1/4 teaspoon almond extract.

Mix dry ingredients. In a separate bowl, whisk 1 1/2 cups all-purpose flour, 1 teaspoon baking powder, and 1/4 teaspoon fine sea salt.

Combine. Add dry ingredients to the wet mixture and mix just until no dry streaks remain. If dough seems crumbly, add 1–2 teaspoons milk. If sticky, add 1–2 tablespoons flour.

Chill briefly. Cover and chill for 20–30 minutes. This helps cookies keep their shape in the air fryer.

Prep the air fryer. Preheat to 320°F (160°C) for 3–5 minutes. Line the basket with a piece of parchment cut to fit. Do not preheat with loose parchment; add it with dough on top so it doesn’t fly up.

Shape. Scoop 1–1.5 tablespoon portions. Roll into balls, then gently flatten to 1/2 inch thick for soft centers or 1/3 inch for crisper edges. Sprinkle with sanding sugar if not frosting later.

Arrange. Place 4–6 cookies in the basket, leaving space between them. Work in batches so air can circulate.

Air fry. Cook at 320°F (160°C) for 6–8 minutes. Cookies are done when the edges look set and the tops are matte with the faintest golden hint. They will firm up as they cool.

Cool. Let cookies rest in the basket 2 minutes, then transfer to a rack. Repeat with remaining dough.

Optional frosting. Beat 3 tablespoons softened butter, 1 cup powdered sugar, 1–2 tablespoons milk, and 1/2 teaspoon vanilla until smooth. Spread on cooled cookies and top with sprinkles.