In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
In the bowl of a stand mixer fitted with the paddle attachment, beat the softened butter and 1 ½ cups of sugar on medium-high speed until the mixture becomes light and fluffy. This should take about 2 to 3 minutes. Properly creaming the butter and sugar helps create a soft, tender cookie.
Scrape down the sides of the bowl and add the egg yolks, vanilla extract, and potato flake starter. Beat until well combined, making sure to scrape the bowl as needed to fully incorporate all ingredients.
Slowly add the flour mixture to the wet ingredients, mixing on low speed until just combined. Scrape down the sides and bottom of the bowl to ensure everything is evenly mixed.
Cover the mixing bowl with plastic wrap and refrigerate the cookie dough for at least 24 hours, up to 4 days. This fermentation process enhances the flavor.
For a quicker option, you can let the dough sit at room temperature for 12 hours before baking. If you're short on time, you can bake the cookies right away, but they won’t have the same depth of flavor or benefits from the fermentation.
Once you're ready to bake, preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
Place ¼-½ cup of sugar into a small bowl. Using a 1-tablespoon cookie scoop, divide the dough into balls.
Roll each in the sugar to coat evenly. Place the sugar-coated cookie balls on the prepared baking sheet, spacing them about 2 inches apart.
Flatten each dough ball slightly using the back of a spatula or the bottom of a measuring cup.
Place the baking sheet on the middle rack of your preheated oven and bake for 8-10 minutes. Mine were perfect at 9 minutes. Of course, the cooking time can vary based on your oven, so I recommend checking them at 8 minutes and cooking up to 10 minutes if needed. The cookies should be slightly golden around the edges but still soft in the center.
Remove the baking sheet from the oven and allow the cookies to cool for 5 minutes on the sheet before transferring them to a wire cooling rack to cool completely.