In a medium bowl, whisk together flour, baking soda, baking powder, and salt. Set aside.
In a large bowl, beat softened butter, brown sugar, and granulated sugar for 2–3 minutes, until light and creamy.
Add the egg and mix until combined.
Add maple syrup, vanilla extract, and optional maple extract. Mix until smooth.
Gradually add the dry ingredients to the wet ingredients.
Mix just until a soft dough forms. Do not overmix.
Cover the dough and refrigerate for 30 minutes.
Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.
Combine brown sugar and cinnamon in a small bowl.
Scoop approximately 1½ tablespoons of chilled dough and roll into balls.
Roll each dough ball lightly in the cinnamon-sugar mixture.
Place the cookies on the prepared baking sheets, leaving about 2 inches between each cookie.
Gently flatten the tops slightly.
Bake for 9–12 minutes, until the edges are lightly golden and the centers still look slightly soft.
Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack.
For the optional glaze, whisk powdered sugar, maple syrup, milk, and vanilla until smooth.
Drizzle the glaze over completely cooled cookies and allow it to set before serving.