Preheat your oven to 350°F (180°C) and line two baking sheets with parchment paper.

In a mixing bowl, cream the unsalted butter and granulated sugar on medium speed for 3-5 minutes until light and fluffy.

Add baking powder, baking soda, kosher salt, and ube halaya jam (if using) to the mixture, blending until well combined.

Incorporate the eggs and mix on medium speed until fully incorporated, about 1-2 minutes.

Gradually sift in the all-purpose flour and mix on low speed, then add the ube extract and blend until the dough is a uniform purple color.

Roll the dough into 1.5-2 tablespoons balls, then coat in granulated sugar followed by powdered sugar.

Place the cookie balls on lined baking sheets and bake for 11-12 minutes until puffy and set.

Cool the cookies on the baking sheet for about 5 minutes before transferring them to a wire rack.