In a mixing bowl, cream butter and sugar together. Normally I would cream the butter slightly first then add in the sugar as the sugar would fly out of mixing bowl if I didn't. Add in eggs and extract and mix well.
Sift flour, baking powder and salt together. Add the dry mixture into the wet mixture little by little to prevent flour clumps. Roll out on a floured work surface and cut cookies in to desired shapes. Dust with flour if needed. Place on a baking tray.
Bake cookies in preheated oven for about 7 to 8 minutes or until they look slightly dry on the top. Remove from the oven and allow to cool.
I would leave my cookie dough to rise for 30 minutes before baking them if I have extra time. Normally if i'm feeling lazy I would just roll the cookie dough into small balls then flatten them before baking.