2 cups sugar
3/4 cup unsalted butter, at room temperature
1 egg
2 cups all purpose flour
1 teaspoon baking powder
1/4 teaspoon salt
1/2 teaspoon vanilla, lemon or almond extract
water, enough to moisten dough if needed

Preheat oven to 375°F.

In a large bowl, mix 1/2 of the sugar with the butter. Beat at medium speed until light and creamy, stopping mixer to scrape down the sides of the bowl occasionally. While beating, add egg and vanilla (or other flavoring).

Stir together flour, baking powder and salt; reduce mixing speed to low and add flour mixture to bowl.

Shape dough into 1 inch balls and dip each one into cold water, then roll it in the remaining 1 cup of sugar.

Bake on ungreased baking sheet for 8-13 minutes or just until lightly golden. Leave ample space between cookies because they will spread.

Variations: Combine 1 packet or True Lemon with dipping sugar, or 1 teaspoon of cinnamon, or flaked coconut or chopped nuts (almond, Macadamia, pistachios, walnuts, pecans, peanuts, etc).