Preheat oven to 350°F. Line a cookie sheet with parchment paper or a silpat liner. Set aside.
In medium-sized mixing bowl, combine flour, baking powder, baking soda and salt. Set aside.
In large mixing bowl of an electric mixer, beat softened butter and granulated sugar on medium speed until fluffy.
Add in egg and mix until combined.
Add in vanilla.
On low speed, add flour mixture, one cup at a time, into sugar mixture until well blended.
Fold in 3/4 cup of the quartered gumdrops.
Roll dough into 1-inch balls using the palm of your hands. (You’ll get about 60.)
Place balls on prepared cookie sheet 2 inches apart. Flatten each ball with the bottom of a glass until they are about a 1-1/2-inch circle.
Sprinkle sparkling sugar on top of each cookie with 3 or 4 quartered gumdrops.
Bake 9 to 11 minutes or until edges are set and light brown. (watch these closely so they don’t overcook)
Cool 2 minutes; remove from cookie sheet to cooling rack to cool completely.
Store in airtight container.