Preheat oven to 350*. Cream the butter and brown sugar.
Add in the eggs and vanilla.
Mix together the dry ingredients (flour, baking soda, baking powder & salt) and combine with the creamed mixture. Mix well.
Stir in nuts or baking chips if you are using.
Drop by teaspoons on a cookie sheet. ( I personally prefer to chill my dough-for easier handling & roll teaspoons into balls, flattening slightly with a glass dipped in sugar).