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In a large bowl, use a hand mixer or stand mixer to cream the sugar and butter until they're light and fluffy.
Beat in the eggs, one at a time, and then add the extracts.
In another bowl, whisk together the flour, baking powder and salt. Gradually beat them into the creamed mixture.
Wrap the cookie dough in storage wrap. Refrigerate the cookie dough until it's firm enough to be formed into balls, about 30 minutes.
Preheat the oven to 375°F. Make the topping by stirring together the granulated sugar and cinnamon, then set it aside.
Shape the cookie dough into 1-inch balls. If it becomes too warm, pop it back into the fridge. Place the balls 2-½ inches apart on parchment-lined baking sheets. Bake them for eight minutes.
Take the half-baked cookies out of the oven and press a deep indentation in the center of each cookie with the back of a rounded teaspoon.
Fill each indentation with the honey and walnuts.
Sprinkle the cookies with the cinnamon sugar.
Return the cookies to the oven and bake them until the edges begin to brown, seven to nine minutes longer.
Cool the cookies in the pans for one minute. Transfer them to wire racks to cool completely to room temperature.