Preheat oven to 350. Line cookie sheets with parchment paper.
Beat the butter and sugar until creamed (I'd say 3-4 minutes), making sure to scrape bowl halfway through and after.
Add extracts and egg, and combine for a minute. I beat my egg a bit before adding! And I'm a HUGE fan of almond extract, so don't leave it out...it's perfect! FYI, McCormick extracts are all nut free (yes, even the almond)!
In another bowl, SIFT the flour, baking powder and salt. Sifting eliminates the potential lumps that may be in your baking powder. If you've ever tasted a sour bite in your baked goods/pancakes, it's the lumps in your baking powder!
Add the flour mixture (make sure you're on low), a third at a time until it's all incorporated. Now listen to me, it may look crumbly, but JUST.KEEP.MIXING. It will come together, I assure you. The dough will start to pull away from the sides of the bowl and stay on the paddle! That's when you know it's done!
This is when you'll take it out and start to roll it to your desired thickness, and cut out the cookies! Then bake at 350 for 6-9 minutes depending on your cookie size and thickness. Unless you want a crispy cookie, don't over-bake this recipe. Pull the cookies out before they ever start to brown...there is no need! If you want a soft cookie, pull them out sooner than you think! Once cooled, you can decorate, or inhale them as is!