Preheat oven to 350 degrees. Line baking sheets with parchment paper.
In a large mixing bowl, sift together the flour and baking powder. Be sure to measure the flour using the scoop and level method.
In the bowl of a stand mixer fitted with the paddle attachment, mix sugar and butter together on medium speed until light and fluffy. About 3 minutes.
Add egg and extracts and beat well.
Slowly, on low speed, add the dry ingredients into the wet ingredients, mixing gently until just combined. Do not over mix.
Use hands to work dough into a ball for rolling. Sugar cookie dough should resemble soft play dough texture.
Place cookie dough ball on a lightly floured surface. Using a rolling pin, roll our dough until it reaches about 1/4 inch thickness. Use cookie cutters on rolled-out dough and place shapes on lined baking sheet.
Freeze the entire cookie sheet for at least 10 minutes.
Transfer semi-frozen cookies into preheated oven and bake cookies for 7-8 minutes (smaller shapes) and/or 9-11 minutes (larger shapes).
Let cut-out cookies cool on baking sheet for 5 minutes and then move to wire rack to finish cooling.
Decorated cooled cookies as desired. Store finished cookies in an airtight container for up to 5 days.
