In a medium bowl, whisk to combine the flour, baking powder, baking soda, and salt. Set aside.
In the bowl of a stand mixer, beat the butter on high speed until smooth, about 30 seconds. Add the sugar and cream the sugar with the butter on high speed until light and fluffy, about 2 minutes, scraping the sides of the bowl as needed.
Add the egg yolks and vanilla extract and beat to combine.
Add the flour mixture to the butter mixture and mix on low speed just until combined, being careful not to over mix. The dough should be moistened throughout but still a bit crumbly.
Cover the bowl with plastic wrap and refrigerate the dough for 30 minutes.
While the dough chills, preheat the oven to 350°F. Spray a mini muffin pan with cooking spray.
Once the cookie dough has chilled, scoop 1 Tablespoon of dough, roll into a ball using your hands, and place a cookie dough ball into each greased well of the mini muffin pan. You should have 24 balls of dough.
Bake the cookies for 8 to 10 minutes or just until lightly golden.
Immediately upon removing the muffin pan from the oven, use the back side of a teaspoon measuring spoon to press down the centers of each cookie, forming a cup. Let the cookie cups cool in the muffin pan for 5 minutes before carefully removing them from the pan and transferring them to a wire rack to cool completely.