Preheat the Oven: Set the oven to 350°F (175°C) and line two baking sheets with parchment paper.
Mix the Dry Ingredients: In a bowl, whisk flour, baking powder, and salt until combined.
Cream the Butter and Sugar: Beat butter and sugar until fluffy and pale. Add egg and vanilla extract, mixing until well combined.
Combine Wet and Dry: Gradually add the dry mixture to the wet, mixing until a soft dough forms.
Portion the Dough: Scoop tablespoon-sized dough balls onto the prepared baking sheets, spacing them about 2 inches apart.
Prepare the Sprinkles: Mix sugar and espresso powder in a small bowl until evenly combined.
Sprinkle the Cookies: Lightly flatten each dough ball and sprinkle with the espresso-sugar mixture.
Bake: Bake for 10-12 minutes until the edges are just golden.
Cool: Allow the cookies to cool on the sheets for 5 minutes, then transfer to a cooling rack.
Serve: Enjoy with coffee or as a decadent afternoon treat.