Cream the butter and sugar in a large bowl for about 2 minutes, until the mixture turns pale and smooth. Proper creaming helps the cookies stay tender while maintaining structure.
Add the egg and extracts, mixing until fully combined. The mixture may look slightly fluffy—this is ideal for even incorporation of the dry ingredients.
Gradually add the flour, baking powder, and salt. Mix just until the dough forms a cohesive ball. Overmixing is unnecessary and can make the dough stiff, so stop as soon as it holds together.
2. Roll and Cut
Roll the dough to ¼-inch thickness. A consistent thickness ensures even baking and gives the cookies enough height for detailed icing work.
Chill the rolled dough for 1 hour. This crucial step prevents spreading in the oven and keeps tree branches crisp and defined.
Cut out tree shapes using your favorite cookie cutters, re-rolling scraps as needed.
3. Bake
Preheat oven to 350°F (175°C). Place cut cookies on a parchment-lined baking sheet.
Bake for 8–10 minutes, or until the edges are just set without browning. Allow cookies to cool completely before icing so the surface stays perfectly smooth.