Start by melting the butter in a saucepan over low heat, then allow to cool. In a mixing bowl, combine melted butter with granulated sugar using a hand mixer for about one minute.

Mix in the egg and vanilla extract until well combined, forming a smooth base for cookies.

In a separate bowl, whisk together flour, baking powder, baking soda, matcha powder, and salt. Gradually add to wet ingredients, mixing until no flour streaks remain.

Using a cookie scoop, portion out dough into 11 equal balls on a parchment-lined baking sheet. Lightly flatten each ball. Refrigerate for about 30 minutes.

Preheat oven to 180ºC (355ºF). Once preheated, arrange cookies on a baking sheet and bake for 10 to 11 minutes until edges are golden.

Cool cookies on the tray for three minutes before transferring to a wire rack.

In a clean bowl, whip together mascarpone, vanilla extract, confectioners sugar, and heavy cream until stiff peaks form. Set aside.

Once cookies are cool, pipe or spread mascarpone cream on each cookie and dust lightly with matcha powder.