Prepare Your Workspace: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

Cream the Butter and Sugar: In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add Egg and Vanilla: Beat in the egg and vanilla extract until fully incorporated, ensuring a homogenous mixture.

Combine Dry Ingredients: In a separate bowl, whisk together the all-purpose flour, baking powder, and sea salt.

Mix Together: Gradually add the flour mixture to the butter mixture, stirring continuously until a dough forms.

Chill the Dough: Cover the dough with plastic wrap and refrigerate for about 30 minutes to help the cookies hold their shape during baking.

Shape the Cookies: Once chilled, scoop tablespoon-sized portions of dough and roll them into balls. Place them on the prepared baking sheets, spaced about 2 inches apart.

Add Topping Salt: Lightly sprinkle the tops of each dough ball with a pinch of sea salt for an extra flavor kick.

Bake: Place the trays in the preheated oven and bake for 10-12 minutes or until the edges are golden and the centers remain soft.

Cool: Remove from the oven and allow the cookies to cool on the baking sheets for a few minutes. Then transfer to wire racks to cool completely.

Enjoy: Serve and enjoy your fresh batch of French Salted Butter Cookies with a cup of tea or coffee.