Whisk together flour, baking powder and sea salt in a medium-sized bowl. Set aside.
In a separate bowl, cream butter and sugar with an electric mixter until light and fluffy, approximately 2 minutes.
Add egg and vanilla then beat for 1 minute to incorporate.
Reduce mixer speed to low then add dry ingredients to wet. Mix until just combined.
Use a 1 tablespoon-sized cookie scoop to scoop dough into individual cookie balls.
Place dough balls in a single layer on a plate, cover with plastic wrap and chill in the refrigerator for 1 hour.
Preheat oven to 350 degrees. Line 2 cookie sheets with parchment paper then set aside.
Remove cookie dough from the refrigerator and discard plastic wrap.
Pour 1/4 cup of granulated sugar into a shallow bowl. Roll each cookie ball in the bowl sugar until fully coated then place on cookie sheets spaced 2 inches apart.
Bake cookies for 12 minutes.
Remove cookies from the oven and allow them to cool on the baking sheet for 3 minutes.
Remove wrappers from the Hershey Kisses then top each cookie with a kiss.
Gently transfer cookies to a plate then place in the freezer for 5 to 10 minutes or until the Hershey Kisses are set.
Store cookies in an airtight container at room temperature up to 5 days.
