Prepare a baking sheet with parchment paper or baker’s spray.
Add flour, baking powder, and salt to a large mixing bowl and mix until combined, set aside.
Add butter and sugar to a medium to large mixing bowl and beat until creamy and well-combined, about 9 minutes.
Add the eggs and extracts to the butter mixture, then mix until combined.
Add the flour mixture in three parts and mix well.
Cover the mixing bowl with plastic wrap and chill for at least an hour.
Preheat the oven to 350°F.
Flour a work surface and roll out the dough until about ¼-inch thick.
Use a cookie cutter(s) and place shapes on prepared baking sheets.
Bake for 9 minutes or until just slightly beginning to brown. Using a spatula, remove cookies from the pan and place them on a cooling rack.
Allow the cookies to cool, then serve or decorate.