Preheat the oven to 350°F (175°C).

In a mixing bowl, whisk together the all-purpose flour, baking powder, baking soda, and salt until combined. Set aside.

In a separate bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy for about 2-3 minutes.

Beat in the egg and vanilla extract into the butter mixture until fully incorporated.

Gradually blend the dry ingredients into the wet mixture, mixing until just combined.

In a small bowl, combine the ground cinnamon and more brown sugar to create the cinnamon filling.

Scoop about a tablespoon of dough, flatten it slightly in your palm, sprinkle a teaspoon of the cinnamon mixture onto the dough, fold it over, then roll it into a ball.

Place rolled dough on a parchment-lined baking sheet.

Bake in the preheated oven for 10 to 12 minutes or until the edges are lightly golden.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack.

Drizzle with powdered sugar icing as they cool.