To brown the butter:

1. Melt butter in a medium sauté pan over medium heat. Gently swirl the pan every few seconds until the butter starts to smell nutty and brown bits appear on the bottom (~5 minutes). Immediately pour into a heatproof bowl to stop the cooking, then refrigerate until solidified.

To make the cookies:

1. Preheat oven to 350°F. Line several baking sheets with parchment paper.
2. In a medium bowl, whisk together the sifted flour, baking powder and salt. Set aside.
3. Into the bowl of an electric mixer, scrape the firm brown butter, making sure to get all the brown bits - they're loaded with flavor! Add the brown sugar and beat with the paddle attachment until light and fluffy, about 5 minutes. Scrape down the bowl.
4. With the mixer on low, add in the eggs one at a time, then add in the vanilla. Scrape down the bowl.
5. Add in the flour mixture and beat just until combined. Use a spatula to hand mix any dry bits at the bottom of the bowl.
6. Using a 1 1/2 TB (#40) cookie scoop, scoop out the dough onto the prepared baking sheet, spacing 2 inches apart. With the palm of your hand, gently flatten each cookie until ~1/2-inch thick. Generously sprinkle each cookie with granulated sugar.
7. Bake for 8-10 minutes, rotating pans halfway through baking, until golden around the edges, but slightly under-baked in the center. Let cool slightly on baking rack, then enjoy!