Preheat your oven to 350 °F. In a mixing bowl, whisk together the 220 g all-purpose flour, 7 g baking powder, 1/2 tsp baking soda, and 1/4 tsp salt.
Cream Butter and Sugar: In another mixing bowl, whisk the 120 g unsalted butter with the 100 g sugar until creamy.
Add the 1 egg and 1 tsp. vanilla extract, and mix well.
Gradually add the dry ingredients to the wet ingredients, alternating with the 120 ml whole milk, and stir until the mixture is smooth and homogeneous.
The Baking
On a baking sheet lined with parchment paper, scoop the dough using a table spoon, spacing them as far apart as possible. I try to do it in one batch, but you will have some overlap.
Bake in the preheated oven to 350 °F for 25 minutes or until it has a light golden color. Remove from the oven and let cool on a wire rack.
The Glazing
While the cookies are cooling, prepare the Glaze. In a mixing bowl, whisk together the 90 g powdered sugar, 50 g brown sugar, 30 g unsalted butter and 2 Tbsp. whole milk for the glaze until smooth.
Once the cookies have cooled, frost them with the glaze on the center using a spoon. Do not worry about the imperfections. Let the glaze set for a few minutes before serving for a better presentation.
The Serving
Serve the Cream Sugar Cookies with a flavored tea or coffee for a delightful experience. Consider storing the cookies in an airtight container to keep them fresh longer.