Combine the butter and sugar in a medium mixing bowl. Beat on medium-high until light and fluffy.

Beat in the egg yolk and extract until blended.

Slowly mix in half of the flour, all of the baking powder, and salt until moistened. Then mix in the remainder of the flour, beating just until no streaks of flour remain. Do not overmix.

Dust the counter lightly with flour or use a silicone mat.

Using your hands, form the dough into a disk.

Roll the dough on the floured surface or use a baking mat. Roll to about ¼ “ thick or enough to cut 6-8 shapes. Gather the dough back into a ball and roll it out again, cutting more cookies until you have used all of the dough.

Place the cut cookie dough on a parchment-lined baking sheet. Chill in the freezer while you preheat the oven. (about 5 minutes)

Preheat the oven to 350 degrees.

Bake the cookies for 10-12 minutes or until the edges start to brown.

Cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.