Make the cookies

1. Preheat oven to 350°F (180°C). Line baking sheets with parchment paper or silicone baking mats. Set aside.
2. Combine the flour, baking soda, baking powder and salt in a medium sized bowl and set aside.
3. Add the butter and sugars to a large mixer bowl and beat on medium speed until light in color and fluffy, about 2-3 minutes. You should be able to see the change in color and texture happen and know it’s ready.
4. Add the egg and vanilla extract mix until well combined.
5. Add the dry ingredients and mix just until the dough is well combined. It will be thick and shouldn’t be sticky. Do not over mix. Once it’s well combined, use a rubber spatula to help it come together to form a more cohesive ball.
6. Create 1 1/2 tablespoon sized balls of cookie dough. Set the balls on the baking sheet, about 2 inches apart.
7. Bake cookies for 7-8 minutes. The cookies will spread and the centers will look soft, but should just look done. Remove just as the edges begin to turn golden. Don’t over bake. The cookies will be a little puffy when you take them out of the oven but will fall a bit as they cool.
8. Remove from the oven and allow to cool on baking sheets for 4-5 minutes before transferring to a wire rack to cool completely.

Make the frosting and topping

1. To make the frosting, beat the cream cheese until smooth.
2. Add the powdered sugar and vanilla extract and mix until smooth and well combined.
3. Put the granulated sugar in a small bowl. Spread frosting onto the tops of each cookie, then turn them upside down and press them into the granulated sugar, to coat the frosting with sugar.
4. Use a kitchen torch to cook the sugar on top, then set aside to cool. Torch the sugar just after adding it to the frosting. The tops are best toasted just before serving. Once the cookies are refrigerated, the crackly top starts to soften. At room temperature, they stay crackly for about 2-3 hours. Cookies are best if eaten when crackly, but will be good for 3-4 days and should be stored in the refrigerator.