Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy.

Add the egg and vanilla extract, mixing until well combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Divide the dough into two portions. Color one portion with red food coloring and the other with blue food coloring.

Using a cookie scoop, take a small amount of red dough and a small amount of blue dough, and roll them together to form a ball.

Roll the dough balls in powdered sugar until fully coated.

Place the dough balls on the prepared baking sheet, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes or until the edges are set but the centers are still soft.

Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.