Baking Powder (Best Option)
3 teaspoons per 1 teaspoon baking sodaBaking powder contains both an acid and a base, allowing it to react and produce carbon dioxide gas when moistened and heated, similar to baking soda combined with an acid. This makes it an effective leavening agent in sugar cookies, which often rely on baking soda for spread and rise.
To use baking powder successfully, increase the amount to about three times the baking soda quantity because baking powder is less potent. Monitor dough consistency as baking powder may cause slightly more rise and a lighter crumb.
The final cookies will be slightly puffier and less crisp compared to those made with baking soda, but the difference is minimal and generally acceptable in sugar cookies.