1. Preheat the oven to 325°. Line a baking sheet with parchment paper or silicone mats.

2. In a medium bowl, whisk together the flour, baking soda, baking powder and salt. Set aside.

3. In the bowl of a standing mixer with a paddle attachment, beat the butter on medium speed until soft and creamy, about 2 minutes. Add the cashew butter and beat for another minute. Add the brown sugar and ¾ cup white sugar and beat for another 3 minutes. Add the eggs, 1 at a time, scraping down the sides of the bowl with a spatula between each addition. On low speed, add the reserved dry ingredients to the mixture and beat until they are just combined.

4. In a small bowl, add the remaining ½ cup white sugar. Form the dough into 1-inch balls and drop them into the sugar, rolling them to create an even coating. Place the cookies 2 inches apart on the prepared baking sheet. Dip a meat mallet in the sugar and press down onto the balls to slightly flatten them. Sprinkle a small pinch of sea salt over the top of each cookie and place the baking sheet in the oven.

5. Bake until the cookies are lightly golden around the edges and the centers are a little soft, 10 to 12 minutes. Remove from the oven and let the cookies cool slightly before transferring to cooling racks. Cool for 15 to 20 minutes before serving.