Preheat oven to 350°F (176°C), line a baking sheet with parchment paper to avoid sticking.
In a mixing bowl, beat the ¾ cup butter, ¼ cup vegan shortening, and 1 cup sugar until creamy and lightly whipped.
Add the vegan egg and 1 tbsp vanilla extract and beat until combined.
In a medium mixing bowl, whisk the 2 ½ cups all-purpose flour, ½ tsp baking soda, ½ tsp baking powder, and ¼ tsp salt until combined.
Add the flour to the butter mixture and slowly beat until just combined.
Roll into 1-inch (1 tablespooballs and then roll in granulated sugar and place on the cookie sheet two inches apart. Bake for 10 to 12 minutes, or until they begin to lightly brown on the edges and are firm to the touch.