Preheat the oven to 350 degrees Fahrenheit. Line a cookie sheet with parchment paper or a silicone baking mat.

Using a stand or hand mixer, cream together the softened butter and sugar until light and fluffy, about 2–3 minutes.

Add the egg and vanilla extract, and mix until well combined and glossy.

Gradually mix in the flour, baking powder, baking soda, and salt, initially on low speed to avoid a flour cloud. Mix until a soft dough forms.

Scoop the dough into balls (1-1.5 inches) and roll in granulated sugar if desired.

Place the dough balls on the prepared cookie sheet, spacing them at least 2 inches apart.

Bake for 9-12 minutes, checking at 9 minutes. They should be barely set at the edges.

While cookies are still warm, press one melting wafer into the center of each cookie.

Place 3 semi-sweet chocolate chips above the wafer to represent the paw toes.

Transfer cookies to a wire cooling rack and let cool for about 30 minutes.