Preheat the oven to 350 degrees.
Place the butter in the mixing bowl and beat until smooth and lighter in color.
Slowly beat in the sugar, egg, and extracts, scraping the bowl as needed.
Stir in the baking powder, then the flour, and mix until fully combined.
Transfer the dough to a lightly floured surface. Using a rolling pin, roll the dough to about ¼" thick.
Use cookie cutters to cut into desired shapes. Use a spatula to transfer the dough to a parchment-lined baking sheet.
Bake for 6-8 minutes. Cool on the pan approx 5 minutes before transferring to a wire rack
Rotate your baking sheets. You want to set the uncooked dough on a cool baking sheet to ensure these bake perfectly. If you use a warm baking sheet, the cookies will bake unevenly.