In a bowl, cream the sugar and butter until blended. Beat in eggs one at a time, and extracts. In another bowl, whisk flour, baking powder and salt; gradually beat into creamed mixture.
Divide dough in half; wrap in plastic; refrigerate until firm enough to form into balls, about 30 minutes.
Preheat oven to 375°F. For topping, combine sugar and cinnamon; set aside. Shape dough into 1-in. balls.
Place 2½ in. apart on parchment-lined baking sheets.
Bake for 8 minutes. Press a deep indentation in center of each cookie with the back of a rounded teaspoon.
Fill each with honey and walnuts; sprinkle with cinnamon sugar. Return to oven and bake until edges begin to brown, 7-9 minutes longer.
Cool on pans 1 minute. Remove to wire racks to cool. Store in an airtight container.
