In a mixer on medium speed, beat butter and sugar until well combined, about 2 minutes.
Add in 3 eggs, the extracts and mix until just combined.
In a separate bowl, sift together flour, salt, and baking powder. Slowly (about a cup at a time) add flour to butter mixture and combine. (You can use a mixer or not, just depends on how strong you are.)
I usually just mix ingredients until they are combined, if you over-mix this dough it will get tough.
Put dough in some Saran wrap and refrigerate for at least one hour. (If your dough is sticky, add more flour, up to 1 cup.) When you are ready to bake, heat oven to 350 degrees. (325 for convection)
Roll dough out, use a 4-inch round cookies cutter to cut out cookies, and bake for 6-8 minutes on a parchment lined baking sheet. The cookies are better when slightly under-done, not golden around the edges.