Preheat oven to 350. Using a stand mixer, cream the butter and sugar. Add extracts and eggs. Add the baking powder and then add the flour a bit at a time. The dough does not need to be chilled. Divide into several batches and roll onto a floured surface to cut. They should be ⅛ to ¼th of an inch thick. Place on cookie sheets lined with parchment paper and bake for 6 to 8 minutes.
Decorate however you choose -- the trio used royal icing and sprinkles.
Recipe by Five Wooden Spoons at https://www.fivewoodenspoons.com/2014/01/06/homemade-sugar-cookies/