Beat the butter and shortening together.
Add 3/4 cup of granulated sugar (set aside the remaining 3 tbsp for dipping later) and cream together for 2-3 minutes until lighter in color and fluffier in texture.
Mix in the egg and vanilla.
Mix in the baking powder, salt, and flour.
Scoop with a 1 tablespoon cookie dough scoop onto greased baking sheets, at least 2 inches apart.
Put the remaining 2 tablespoons of granulated sugar into a small bowl.
Moisten the flat bottom of a glass, dip it in the sugar and use it to flatten the cookies. Re-dip the glass in the sugar before flattening each cookie.
Bake at 375 degrees for 6-7 minutes. The bottoms of the cookies should be lightly browned, but the tops should not be.