Melt the butter in a small saucepan over medium heat.

Continue cooking, swirling the pan occasionally, until the butter foams and golden brown flecks appear, releasing a nutty aroma.

Remove from heat and let cool slightly.

In a large mixing bowl, sift together the flour, baking powder, cinnamon, and salt. Set aside.

In the bowl of a stand mixer fitted with the paddle attachment, combine the cooled brown butter with granulated sugar and light brown sugar.

Beat on medium speed for 2-3 minutes until creamy and well combined.

Add the eggs one at a time, mixing well after each addition.

Mix in the vanilla extract until fully incorporated.

Reduce the mixer speed to low and gradually add the dry ingredients.

Mix until a smooth, cohesive dough forms. Avoid overmixing.

Transfer the dough to a container and refrigerate for about an hour, or until firm.

Preheat the oven to 350°F (177°C).

Line a baking sheet with parchment paper or a silicone baking mat.

Using a medium cookie scoop or two spoons, shape the dough into balls.

Roll each ball in powdered sugar until fully coated.

Place the dough balls on the prepared baking sheet, leaving 2-3 inches of space between them.

Bake in the preheated oven for 10-12 minutes, or until the cookies are set and the tops are crinkled.

Remove from the oven and let the cookies cool on the baking sheet for a few minutes.

Transfer to a wire rack to cool completely.