Follow these steps to create a batch of cookies that will fill your home with the most inviting aroma:

1. Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
2. In a large bowl, cream together the softened butter and sugar using an electric mixer until light and fluffy, about 3-4 minutes. This step always takes me back to my early days in the kitchen, watching my abuela whip up magic with just a wooden spoon and her strong arms.
3. Add the vanilla extract to the butter mixture and mix until well combined.
4. In a separate bowl, whisk together the flour, baking powder, and fine sea salt. Gradually add the dry ingredients to the wet mixture, mixing until just combined. Be careful not to overmix, as you want the cookies to be tender and melt-in-your-mouth.
5. Roll tablespoons of dough into balls and place them on the prepared baking sheets, leaving about 2 inches between each cookie. Gently flatten each ball with the palm of your hand.
6. Sprinkle a pinch of coarse sea salt on top of each cookie, pressing lightly to adhere. This step is what truly elevates these cookies, adding a lovely contrast to the sweetness.
7. Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden. Keep an eye on them — just as I learned while baking with my grandmother, every oven is a bit different.
8. Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.