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

In a large bowl, cream the softened butter with granulated and powdered sugars until light and fluffy, about 2-3 minutes.

Beat in the eggs one at a time, scraping the bowl between additions. Mix in the vanilla and optional butter extract until combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Fold the dry ingredients into the wet mixture gently until no streaks remain. Avoid overmixing.

Use a cookie scoop or tablespoon to portion uniform balls of dough, placing them on the prepared sheets about 2 inches apart.

Flatten each ball slightly with your palm or the bottom of a glass.

Bake the cookies for 10-12 minutes, until edges are lightly golden and centers look soft.

While cookies bake, prepare the glaze: melt 0.5 cup butter in a saucepan over medium heat, stirring in 0.75 cup sugar and 0.25 cup water until dissolved and smooth. Remove from heat and stir in 1 teaspoon vanilla.

As soon as the cookies come out of the oven, brush or drizzle the warm glaze over each cookie.

Let the cookies cool completely on a wire rack before serving so the glaze sets.