1. Preheat the oven to 350°F and line two baking sheets with parchment paper.

2. In a large bowl, beat the softened butter, brown sugar, and granulated sugar until light and fluffy.

3. Add the eggs one at a time, then mix in the vanilla extract.

4. In a separate bowl, whisk together the flour, baking soda, baking powder, salt, cinnamon, and nutmeg if using.

5. Gradually add the dry ingredients to the wet ingredients and mix just until a soft dough forms.

6. In a small bowl, stir together the 2 tablespoons granulated sugar and 1 teaspoon cinnamon for rolling.

7. Scoop tablespoon-sized portions of dough, roll into balls, and coat lightly in the cinnamon sugar mixture.

8. Arrange the dough balls on the prepared baking sheets about 2 inches apart.

9. Bake for 9 to 11 minutes, until the edges are lightly golden and the centers are just set.

10. Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.