Mix the baking powder, salt, and flour in a small bowl and set aside
Using a electric mixer, combine sugar and butter on medium speed for about 2 minutes until light and fluffy
Add the eggs, one at a time, until combined and then add the extract and mix until combined.
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 (overnight is okay too!). If you’re short on time, the dough can be placed in the freezer for ~30 minutes, checking that it becomes firm but not frozen solid.
When ready to bake, preheat oven to 350F, and then bake for 10 to 12 minutes.