Preheat oven to 350° F. Grab a cookie sheet and line with parchment paper. Set aside.
In a mixing bowl, cream your butter and sugar together until smooth.
Add in your egg and extracts and continue to mix on low.
In a separate bowl, whisk your baking powder, AP flour and salt together until combined.
With your mixer set to low, add your dry ingredients very slowly to your wet ingredients.
The dough may look a bit dry and crumbly, continue to let your mixer do the work for 1 minute or so. The dough should start to form.
On a lightly floured surface, roll 1/3 of the dough out until it's about 1/4 inch thick. Cut into shapes using any cookie cutters you like. Set your cut outs on to your prepared baking sheet. Provide a little space between each cookie so they can bake evenly.
Baking for 6-8 minutes or until the bottoms start to turn a light brown color.
Let cool on the baking sheet for 5 minutes, then transfer to a wire rack for the remaining cooling time.
Repeat the rolling out, cutting of the dough and baking process until you have used all the dough.
Allow cookies to cool completely before decorating.