Preheat your oven to 350°F (175°C).
In a large mixing bowl, cream the softened butter, granulated sugar, and brown sugar until light and fluffy.
Add the eggs one at a time, mixing well after each addition, then stir in the vanilla extract.
In a separate bowl, whisk together the flour, baking powder, and salt until well combined.
Gradually add the dry ingredients to the wet mixture, mixing just until combined.
Scoop out tablespoon-sized portions of dough and place them onto a baking sheet lined with parchment paper.
Bake in the preheated oven for 10-12 minutes, or until the edges are light golden brown.
Remove cookies from the oven and let them cool for a few minutes on the baking sheet before transferring to a wire rack.
Once cooled, sprinkle a thin layer of granulated sugar on top of each cookie and use a kitchen torch to caramelize the sugar until golden brown.
Allow the caramelized sugar to cool and harden before serving.
