In a mixer bowl, cream butter and sugar until smooth, for at least 3 minutes.
Beat in extracts and egg.
In a separate bowl, combine baking powder, salt, and flour.
And flour mixture to wet ingredients a little at a time.
IMPORTANT NOTE: If the dough looks crumbly keep mixing for 30 seconds to 1 minute longer. The dough should be pulling away from the sides of the mixer.
If the dough still looks too dry or stiff for your mixer, turn out the dough onto a countertop surface, flour surface as needed. Wet your hands and finish off kneading the dough by hand.
DO NOT CHILL THE DOUGH
Divide into workable batches (2-3 chunks).
Roll out onto a floured surface to 1/4 thick and cut with cookie cutters.
Place onto parchment paper and decorate with sprinkles, if desired.
Bake at 350 for 6-8 minutes.
Let cool on the cookie sheet until firm enough to transfer to a cooling rack.