Preheat oven to 375°F.

In a medium mixing bowl, combine the flour, salt, and baking powder and stir well. Set aside.

In a separate large mixing bowl, use a hand mixer to beat the butter and sugar until light and fluffy.

Add the eggs one at a time, then add the extracts and mix until incorporated.

Slowly add the flour mixture to the butter mixture and mix until incorporated.

Divide the dough into two equal parts and wrap each tightly with plastic wrap. Refrigerate for at least 2 hours and up to 2 days.

Remove the chilled dough from the refrigerator and allow it to soften slightly (until workable) at room temperature. Use a rolling pin to roll the dough onto a flat surface sprinkled lightly with flour. Roll to about 1/4 inch thick, then use a cookie cutter to cut out shapes.

Place the cut-out dough 2 inches apart on a cookie sheet lined with parchment paper. Bake at 375°F for 10-12 minutes.

Cool cookies on a wire rack, then frost as desired.