Preheat oven to 350℉. Line a baking sheet with parchment paper or a silpat.
In your stand mixer bowl or a large bowl and a hand mixer, cream the butter and sugar together until light and fluffy. This should take about 3-4 minutes of beating – don't skimp on this step!
Add the egg and vanilla and beat again until the color of the batter turns a pale yellow.
In a medium mixing bowl, add flour, baking powder, baking soda and salt and whisk to combine. Add to the creamed mixture and mix until combined.
Scoop the dough, about 2 tablespoons at a time and place the dough balls onto your prepared baking sheet 2 inches apart.
Bake for 8-10 minutes or until they slightly crack on top. Don't over bake if you want a soft and chewy sugar cookie!
Let the cookies sit on the baking sheet for 3-4 minutes and then transfer to a cooking rack. Wait until they have mostly cooled to frost.
Store in an airtight container at room temperature for up to 3-4 days. Enjoy!
Frosting
In a medium mixing bowl, add the coconut oil, vanilla, and powdered sugar. With a hand mixer, mix until blended and smooth. Use a knife to frost cookies or place the frosting into a piping bag or ziploc bag with the corner cut and pipe the frosting.