Preheat your oven to 375°F and line a baking sheet with parchment paper.
In a large mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until the mixture is smooth and creamy.
Beat in the eggs one at a time, ensuring each egg is fully incorporated before adding the next. Stir in the vanilla extract.
In a separate bowl, whisk together the flour, baking soda, baking powder, and salt. Gradually add the dry ingredients to the creamed mixture, blending until just combined.
Cover the dough and refrigerate for at least 2 hours, or overnight, to allow the flavors to develop and the dough to firm up.
Once the dough is chilled, drop it by rounded tablespoons onto the prepared baking sheet, spacing the cookies about 2 inches apart.
Bake in the preheated oven for 10 to 12 minutes, or until the edges are lightly browned.
Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.
Enjoy your delicious Brown Sugar Drop Cookies with a glass of milk or your favorite hot beverage!