Preheat oven to 350 degrees F.
In medium sized saucepan, heat butter over medium high heat, whisking frequently and scraping bottom, until brown specs form and it takes on a nutty caramel aroma. Remove from heat.
Once butter cools a bit, stir in brown sugar, eggs, and vanilla extract until smooth and creamy.
In a separate bowl, combine flour, baking powder, and salt together. Add sugar mixer to the bowl of a stand mixer with the paddle attached. Add flour mixture into butter mixture and stir on low just until dough is has combined, then flash it on medium speed for five seconds to fully combine.
Pour confectioners' sugar into a small bowl.. Spoon 1 inch balls of dough onto confectioners' sugar and roll to coat. Arrange coated dough on a baking sheet.
Bake in the preheated oven until edges are lightly browned, 12 to 14 minutes. Cool cookies on baking pan for 2 minutes before transferring to a wire rack to cool completely.