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

In a large bowl, cream the softened butter, granulated sugar, and powdered sugar together until light and fluffy—about 3 minutes.

Add the eggs, vanilla extract, and optional butter extract. Mix until thoroughly combined.

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually mix the dry ingredients into the butter mixture until just combined.

Form uniform balls of dough and place them on the prepared baking sheets, leaving space in between.

Gently flatten each ball to create uniform discs.

Bake for 10-12 minutes, until golden edges appear with soft centers. Let them rest on the baking trays for a few minutes before transferring.

Melt the butter in a small saucepan over low heat. Stir in granulated sugar and water until dissolved. Remove from heat and mix in vanilla extract.

Drizzle or brush the glaze generously over the warm cookies, allowing it to seep in.

Let cookies cool completely and allow the glaze to solidify.