Crush the Earl Grey tea leaves finely using a mortar and pestle, spice grinder, or food processor.

Set aside the ground tea for mixing into the dough later.

In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy.

Use a stand mixer with a paddle attachment or a handheld mixer on medium speed for about 2 to 3 minutes.

Stir the vanilla extract and finely ground tea into the mixture.

Beat until fully incorporated, ensuring the tea is evenly distributed throughout the butter mixture.

In a separate mixing bowl, combine the flour, baking powder, baking soda, and salt by whisking them together.

Slowly incorporate the dry ingredients into the wet, mixing gently after each addition to avoid overworking the dough.

Mix just until the dough comes together. Avoid overmixing to keep the cookies soft.

Shape the dough into a disk, then wrap it securely in plastic wrap to chill.

Refrigerate for at least 1 hour. Chilling helps the cookies hold their shape while baking and intensifies the flavors.

Preheat your oven to 350°F (175°C).

Line baking sheets with parchment paper.

Roll the chilled dough into 1-inch balls or scoop with a tablespoon cookie scoop.

Space the dough balls about two inches apart on the prepared baking trays.

Lightly press each ball down with the palm of your hand to slightly flatten.

Bake for 10–12 minutes, or until the edges are just turning lightly golden.

The centers should remain soft and slightly puffy.

Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Dust with powdered sugar if desired before serving.