Preheat the oven:

• Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.

Make the cookie dough:

• In a large mixing bowl, cream together the softened butter, granulated sugar, and powdered sugar until light and fluffy (about 2-3 minutes).
• Add the eggs, vanilla extract, and butter extract (if using). Beat until well combined.
• In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Shape the cookies:

• Roll the dough into 1.5-inch balls and place them on the prepared baking sheets, spacing them about 2 inches apart. Flatten slightly with the back of a spoon or your palm.

Bake the cookies:

• Bake for 10-12 minutes, or until the edges are set and the tops look slightly underbaked (they will continue to set as they cool). Remove from the oven and let cool on the baking sheets for 5 minutes, then transfer to a wire rack.

Prepare the glaze:

• In a small saucepan, melt the butter over medium heat. Add the sugar and water, stirring constantly until the sugar dissolves (do not let it boil). Remove from heat and stir in the vanilla extract.

Glaze the cookies:

• While the cookies are still warm, use a pastry brush or spoon to coat each cookie with the warm glaze. Allow the glaze to soak into the cookies. Repeat for a second layer of glaze if desired.

Cool and serve:

• Let the cookies cool completely to allow the glaze to set. Serve and enjoy!