Preheat oven to 350°. Line baking sheet with parchment paper.
In a large bowl, combine flour, baking powder, and salt. Whisk to combine. Set aside.
In the bowl of a mixer, cream butter and powdered sugar until smooth, at least 3 minutes.
Beat in extracts and egg.
Add flour mixture, a little at the time, to the wet ingredients. Continue until all flour has been added. The dough will be very stiff. If dough is too stiff for mixer, turn dough out onto tabletop, wet hands, and finish kneading dough by hand.
DO NOT CHILL dough. Roll dough onto floured surface and roll to ¼” thickness. Cut with cookie cutter.
Bake at 350° for 6-8 minutes. Remove from baking pan and cool on cooling rack.

A heavy duty mixer is needed for this dough.
Be sure to have all ingredients at room temp.
Don’t be afraid to flour your work surface. The extra flour won’t hurt the dough.
This makes a delicious cookie that holds up well to decorating with royal icing.
These cookies can be made ahead of time and frozen.

*This recipe is based on @Katrinaskitchen Sugar Cookie Recipe