In a small bowl, mix flour, baking powder, baking soda and salt; set aside.
Shape dough into approximately 60 (1 1/4-inch) balls. In one small bowl, place 1 1/2 cups sanding sugar or granulated sugar and in a second small bowl place 1 1/2 cups powdered sugar. Roll each cookie first in the sanding sugar or granulated sugar, then in the powdered sugar. Place on the prepared cookie sheets approximately 2 inches apart.
Can be made in advance and stored, layered between wax paper in an airtight container, up to 3 days at room temperature and up to 3 months in the freezer.