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Combine flour and baking powder in a bowl and set aside.
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Fit your mixer with the paddle attachment and cream cold butter and sugar.
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Add egg and extracts and mix well.
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Add flour and mix until completely combined, scraping the bowl a few times.
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Dough will be crumbly, but knead it with your hands to form a ball.
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In between two sheets of wax paper, roll dough out to a thickness of ½ inch.
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Chill dough for 1 hour.
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Preheat oven to 350 degrees f.
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Remove chilled dough and cut out with your desired cookie cutter.
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Bake for 10-12 minutes.
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While cooling, prepare your frosting.