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In a large bowl, combine butter and sugar. Beat until fluffy, about 3 minutes.
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Add in egg, vanilla, calamansi zest and juice. Beat until just combined.
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Next, add in flour, baking soda, baking powder and salt. Mix until combined, making sure to scrape the bottom and sides. If you are using food color, add in this step.
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Cover the bowl with cling wrap and keep in the fridge to firm up, about an hour up to overnight. (I kept mine overnight to develop more flavor.)
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Preheat the oven to 350 F. Line baking sheets with parchment paper and set aside.
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In a bowl, add in powdered sugar.
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Using a small ice cream scoop, take out some of the dough (or about 1 - 1 1/2 tbsp) and roll to form a ball. Roll the ball into the powdered sugar and arrange them on the parchment-lined baking sheet, making sure to keep each apart by 2 inches.
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Bake for 9-10 minutes or until the bottom of the cookies turns light brown. Let stay in the pan for 2 minutes before moving to a cooling rack to cool completely.