Whisk the flour, baking powder, baking soda, and salt in a mixing bowl and set aside. 

Cream butter and sugar in the bowl of a stand mixer with a paddle attachment or in a large bowl with an electric mixer. Mix in the egg and vanilla extract.

Gradually add the dry ingredients to the cookie dough. The dough will be a little crumbly.

Use a 2 tablespoon cookie scoop to measure the dough and roll it into a ball with your hands.

Place the cookie dough balls onto prepared baking sheets lined with parchment paper about 2 inches apart and use the back of a measuring cup to flatten the ball slightly.

Bake cookies at 350°F for 11-13 minutes then remove from the oven and allow to stay on the pan for about 5 minutes before transfering to a wire rack.

Cinnamon Roll Filling: Mix all ingredients together until fully incorporated in a small bowl, then spread the cinnamon sugar mixture over the cooled baked cookies.

Cream Cheese Frosting: Whip the softened butter in the bowl of a stand mixer with a whisk attachment for 1-2 minutes in a medium bowl. Add the softened cream cheese and beat for 1 minute. Mix in the powdered sugar, one cup at a time, beating in between. Add the vanilla extract and whip the frosting for 2-3 minutes until light and fluffy. Add to a piping bag with a large round tip or add to a ziplock bag and cut off one corner. Pipe the frosting on the center of each cookie in a swirl.