In mixing bowl cream the softened butter with the sugars.
Add the eggs and vanilla and beat for 1-2 minutes
In a separate bowl mix the flour, baking powder and salt.Add into the egg mixture and mix until blended.
Roll into 12 large (about 2 Tbsp each) or 24 smaller balls. Place onto parchment covered cookie sheet spacing apart 2 inches. Flatten slightly with the bottom of a cup.
Bake for 10-11 minutes.
Cool slightly on cooling rack.
Butter Sauce
Melt the butter. Whisk in the sugar, water and vanilla until the sugar is dissolved and there are no lumps.
Use a basting brush and cover the tops of the cookies. Use all of the butter sauce.
Allow to cool completely until the butter sauce hardens. Sprinkle with powdered sugar if desired.