Begin by melting 1 cup of unsalted butter in a microwave-safe bowl until just melted, about 30 seconds to 1 minute. Let it cool slightly, then mix in ¾ cup granulated sugar and ¾ cup light brown sugar until fully blended.

In a small bowl, combine 2 tablespoons of espresso powder with a splash of hot water, stirring until it becomes a smooth paste. Pour this espresso mixture into the butter-sugar blend, stirring well to combine.

Crack in 1 large egg and add 1 teaspoon of vanilla extract to the mixture. Stir vigorously until everything is well incorporated.

In a separate bowl, sift together 2 cups of all-purpose flour, 1 teaspoon of baking powder, ½ teaspoon of baking soda, and ½ teaspoon of salt. Gradually fold this dry mixture into the wet ingredients until a soft dough forms.

Cover the bowl with plastic wrap and refrigerate the dough for about 30 minutes. Preheat your oven to 350°F (180°C) during this time.

Once chilled, scoop out walnut-sized portions of the dough and place them onto a parchment-lined baking sheet, spacing them about 2 inches apart.

Bake the cookies in your preheated oven for 12 minutes, or until they are golden brown around the edges and just set in the center.

Allow the cookies to sit on the baking sheet for about 10 minutes to set before transferring them to a wire rack to cool completely.