Preheat oven to 350°F and line a large baking sheet with parchment paper.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.
In the bowl of a stand mixer fitted with paddle attachment, add the butter and granulated sugar. Mix on medium speed until smooth and combined, about a minute. Add the egg and vanilla extract and beat on medium speed until combined, about a minute.
Add in 1/2 of the flour mixture and mix on low until just combined. Add the remaining flour and mix until fully incorporated. Being careful to not over mix the dough. Scrape down the sides of the bowl as needed and at the end to ensure no flour remains at the bottom. Give one final mix if needed to fully incorporate any remaining flour.
Divide the dough into three equal portions in separate bowls. Add 6-8 drops of yellow gel food coloring to one bowl, 6-8 drops of orange gel food coloring to a second bowl and leave the last bowl plain. Using a rubber spatula, incorporate the food coloring into the dough.
Take about a teaspoon of each dough and combine the dough by rolling between the palms of your hands.
If you do not want to color your cookies and want to use sprinkles or sanding sugar instead, pour some sprinkles into a bowl. Then simply form your cookies into balls and roll in the desired topping. If you want the tri-colored sanding sugar look, take about a teaspoon of dough and roll each ball into a different colored sugar. Then combine the dough by rolling between the palms of your hand.
Place the dough balls on to the prepared baking sheet, leaving about 1 1/2 inches between each ball. I like to look for a side that shows all three colors and have that side facing up.
Bake the cookies for 8 to 10 minutes, or until the edges are slightly golden brown. Do not overbake the cookies, otherwise they will not be chewy. If the center of the cookies look almost set, take them out as they will continue to cook as they are cooling on the tray. Cool the cookies on baking sheet for 3 minutes, then transfer to a cooling rack to cool completely.
Store up to a week in an airtight container on the counter.