Cream butter and sugar until light and fluffy

Beat in egg, then mix in vanilla extract

Whisk flour, baking powder, baking soda, and salt in a separate bowl

Gradually add dry ingredients to wet mixture and mix just until a soft dough forms

Cover dough and chill for 45–60 minutes

Preheat oven to 350°F (175°C) and line baking sheets

Scoop about 2 tablespoons of dough and flatten slightly

Place one chocolate piece in the center and wrap dough completely around it

Roll into a smooth ball and roll in sugar if desired

Place cookies 2½ inches apart on baking sheet

Bake for 11–13 minutes until edges are set and centers remain soft

Cool on baking sheet for 5 minutes, then transfer to a rack