Mix the baking powder, salt, and flour in a small bowl and set aside
Using a electric mixer, combine the eggs, sugar, butter, and extract on medium speed for about 2 minutes until light and fluffy
Add the flour/baking powder and combine slowly just until mixed.
Using a tablespoon, roll the dough into balls and place onto a parchment lined baking sheet, about 1 inch apart.
Chill in the refrigerator for at least an hour
When ready to bake, preheat oven to 350F, and then bake for 10 to 12 minutes.