Preheat oven to 350° F.
Add butter to the bowl of your stand mixer and cream on medium-high for 1-2 minutes, or until butter is smooth and lighter in color.
With the mixer on low, slowly add the sugar and then egg.
Scrape the bowl with the mixer off.
Turn mixer back on low and add in extracts.
Allow all ingredients to combine fully.
Add in the baking powder and then the flour, 1/2 cup at a time, until fully incorporated.
Remove bowl from mixer and drop dough onto a floured counter top. Roll out into a flat disc, about 1/4 inch thick.
Cut out cookies in desired shape and bake at 350 for 6-8 minutes.
Let cool on the cookie sheet until firm enough to transfer to a cooling rack.