Preheat oven to 350, with rack on lower middle position. Line baking sheets with parchment paper.

In a bowl, whisk together the flour and baking powder. It's important to measure flour accurately; use the Scoop and Level Method to ensure proper measurement. Set aside.

In the bowl of a stand mixer fitted with paddle attachment, mix the sugar and butter on medium-high speed until mixture is light and fluffy, about 3 minutes; use rubber spatula to scrape down sides as needed. Be sure to beat the full amount of time - it helps to set a timer. Add the egg and extracts and beat to fully incorporate.

Switch to medium-low speed. Gradually add the flour mixture, gently mixing just until combined, stopping to scrape down the sides and bottom of bowl as needed. Do not over-mix.

Use hands to work cookie dough into a smooth ball for rolling; if flour was measured accurately, texture will be similar to soft play-dough. It should not be sticky nor crumbly, but smooth and pliable.

Roll dough out on a floured surface to about ¼" thick and cut into shapes. Place cookie shapes on baking sheet lined with parchment or silicone baking mat and freeze entire cookie sheet for 10 minutes, which helps retain shape when baking. (If you live in a cold region, you may even be able to place it outside. Otherwise, you can place in freezer in smaller batches if needed.)

Transfer sheet of semi-frozen cookies straight into the preheated oven, 1 baking sheet at a time. Bake larger/thicker shapes (3-inch diameter or larger) for 9-11 minutes and smaller shapes 7-8 minutes.It's important to watch your first batch closely so you know how much time to bake your particular sized/shaped cookies. If they're baked too long, they'll be more likely to lose their shape. Cookies should be removed from oven when they seem slightly under-baked and pale. They will set upon cooling.

Let cool 3-4 minutes on baking sheet and use cookie spatula to transfer to a cooling rack. Let cookies cool completely before icing - we love this super easy icing.