Preheat the oven to 350 degrees Fahrenheit. Line two baking sheets with parchment paper or silicone baking mats. Set aside.
Whisk together 2 ½ cups all-purpose flour, ¾ teaspoon baking soda, and 1 teaspoon baking powder in a medium-sized bowl. Set aside.
In a large bowl, using an electric or stand mixer, cream together 1 cup softened salted butter, and 1 ¼ cup granulated sugar until combined.
Add 3 egg yolks, 1 teaspoon vanilla extract, and 2 tablespoons pure maple syrup.
Add the flour mixture to egg mixture and mix until just combined. DO NOT OVERMIX!
Scoop 2-inch balls of cookie dough then roll in the ¼ cup granulated sugar, Place onto the prepared baking sheet.
Bake for 15-18 minutes or until the tops of the cookies start to crack. Let cool for 5 minutes on a baking sheet before moving them the a wire rack. Let cool completely on a wire rack.
Maple Icing
In a medium bowl, stir together ¼ cup melted butter, ¼ cup heavy cream or milk, and 3 tablespoons maple syrup. Gradually stir in 3 cups powdered sugar until smooth.