1. Begin by browning the butter. In a medium saucepan, melt the butter over medium heat, stirring constantly until it turns a golden brown color and gives off a nutty aroma, about 5-7 minutes. Be careful not to burn it.
2. Pour the browned butter into a large mixing bowl and let it cool slightly.
3. In a separate bowl, whisk together the flour, baking powder, salt, and cinnamon.
4. To the cooled browned butter, add the granulated sugar, brown sugar, eggs, and vanilla extract. Mix until well combined.
5. Gradually add the dry ingredients to the wet ingredients, mixing until just combined. The dough will be slightly sticky.
6. Cover the dough with plastic wrap and refrigerate for at least 1 hour. This helps the flavors meld and makes the dough easier to handle.
7. Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
8. Scoop tablespoon-sized amounts of dough and roll them into balls. Then, roll each ball in powdered sugar to coat thoroughly.
9. Place the dough balls on the prepared baking sheet, leaving about 2 inches of space between each one.
10. Bake for 10-12 minutes, or until the cookies are set and the tops have a beautiful crinkled appearance.
11. Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

As my abuela would say, “Patience is the secret ingredient.” Allowing the dough to chill and the cookies to cool fully is essential for the best texture.