In a medium mixing bowl, whisk together the flour, baking powder, baking soda, and salt and set aside.

In a large mixing bowl (or the bowl of a stand mixer), cream the butter, brown sugar, and granulated sugar together with an electric mixer on medium speed until light and fluffy (about 5 minutes). Add the egg and vanilla and beat until combined.

Add the flour mixture and beat at medium speed just until combined. Stir in the chocolate chips. Note: the dough will be very firm and a bit crumbly but should form a ball when pressed together.

Shape cookies into small balls.

Preheat the oven to 375F.

Watch cookies carefully after about 10 minutes. I usually switch trays from top to middle and spin them around so far side is now the close side to the oven door for even baking. Remove when firm and with just the hint of toasted light brown tops.

Allow the cookies to cool on the cookie sheet for 5 minutes, then remove to a cooling rack to cool completely.

The cookies can be served warm or at room temperature.

Allow to cool completely before putting into zip locks bags or another wrapping for your care package.