Preheat the oven to 350°F and prepare two parchment paper-lined aluminum baking sheets. Set aside.

To the bowl of an electric stand mixer, cream together the butter and sugar on high until smooth. Add the egg and vanilla and mix to incorporate.

In a separate mixing bowl, whisk together the flour, baking powder, baking soda, and salt. Slowly add to the wet ingredients a portion at a time until a dough forms. Scrape down the sides and give it one more quick mix.

Divide the dough into two pieces. Into two separate bowls, mix one dough ball with the matcha powder and the other with the cocoa powder until both dough balls are fully green and black.

Pinch off 1″ size pieces of dough and roll into small balls. You should get 16-18 pieces of each color. Combine a piece of black with one piece of green and give it a quick roll between your hands to form a ball.

Roll each two-toned dough ball in sugar before placing on the parchment paper-lined baking sheet, 6 cookies per sheet, to leave room for spreading.