Preheat & Prepare:

• Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

Make the Dough:

• In a large bowl, beat the butter, granulated sugar, and brown sugar until light and fluffy.
• Add the eggs and vanilla extract, mixing until well combined.

Dry Ingredients:

• In a separate bowl, whisk together the flour, baking powder, baking soda, and salt.
• Gradually add the dry ingredients to the wet ingredients, mixing until just combined.
• Fold in the chocolate chips if using.

Shape & Bake:

• Scoop large cookie dough balls (about ¼ cup each) onto the prepared baking sheet.
• Slightly flatten each ball and bake for 10-12 minutes, or until the edges are lightly golden.

Cool & Frost (Optional):

• Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack.
• If frosting, beat all frosting ingredients until fluffy, then spread or pipe onto cooled cookies.