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

In a large mixing bowl, combine softened unsalted butter with granulated sugar and powdered sugar. Beat on medium speed until light and fluffy, about 2-3 minutes.

Add the eggs one at a time, beating well after each addition. Then mix in vanilla extract and optional butter extract until well blended.

In a separate bowl, whisk together all-purpose flour, baking powder, and salt. Gradually add this dry mixture to the wet ingredients, mixing just until combined.

Form the dough into golf ball-sized balls and arrange them on the prepared baking sheets, leaving space between each. Flatten each ball gently with your palm.

Bake for 10-12 minutes, or until edges are golden and centers appear soft. Let cool briefly before transferring to a wire rack.

To prepare the glaze, melt unsalted butter in a saucepan over low heat. Stir in granulated sugar and water until dissolved, then add vanilla extract.

Once cookies are slightly cool, glaze the tops generously with the warm glaze and allow to cool completely on the wire rack.