Note:  I recommend a stand mixer for this recipe, if you have one. If not, a hand mixer will work just fine.

1. Cream butter and sugar until light and fluffy- about 2 minutes, scraping the sides of the bowl occasionally. Add in egg and extract and mix to incorporate.
2. In a separate bowl combine flour, baking powder and salt. Tip: Don’t use your measuring cup to scoop up the flour. Either weight it, or use a regular sized spoon and lightly spoon the flour into the cup and then level it off with a knife.
3. Slowly add the flour mixture to the butter mixture and mix until completely combined.  Your dough may at first look crumbly, but keep mixing and it will quickly turn into a soft cohesive dough.
4. Refrigerate for at least one hour, OR use my method of pre-rolling as explained below.
5. Preheat oven to 350 F and line baking sheets with parchment paper.
6. Roll chilled dough and cut into shapes. 
7. Bake for 8-12 minutes depending on the thickness of your cookies.  Baking time is a personal preference.  Watch for the edges and tops to be set. If you like your cookies crisp on the edges, roll them thinner and bake until just golden brown on the edges.  If you want thick, soft cookies, remove from oven when cookies are puffed and set, but no browning is visible.

Suggested Pre-Rolling Method:

Gather half (or all) of your dough and form into a large ball.  Place on a silicone baking mat (or a large piece of plastic wrap) and press down gently.  Place a sheet of parchment paper on top of your dough and then roll on top of the parchment into an even layer about 1/4 inch thick, or thicker if you desire thick cookies.  Pick up your silicone mat and flip the entire thing over.  Peel off silicone baking mat so you are left with your sheet of parchment with your rolled dough on top.  Place this parchment-lined dough on a baking sheet and place in the fridge or freezer.  Repeat with remaining dough.  (See recipe tutorial for photos of this process.)  Refrigerate for about 20 minutes or pop in the freezer for about 10. Continue with recipe as written.