In a medium bowl, combine the flour, baking soda and baking powder; set aside.

Using a countertop mixer, cream together the butter and sugar until light and fluffy (3-4 minutes on medium speed). Add the egg and vanilla and mix until well combined.

Add half of the flour mixture; mix on low speed until well combined. Repeat with the remaining flour mixture.

Preheat oven to 350°F.

Shape the dough into balls approximately 1½ Tbsp in size. Place dough balls on a greased cookie sheet. Gently press each dough ball to flatten it out slightly. Sprinkle tops of cookies with a generous amount of sanding sugar.

Bake for 12-13 minutes, or until edges of the cookies turn light golden brown.

While cookies are still warm, decorate with blue and red M&Ms.

Let cookies cool completely.