In a large bowl, cream butter and sugar nut light and fluffy. Beat in eggs,egg yolks,and extracts. In another bow,whisk flour,baking powder, and salt; gradually beat into creamed mixture. Shape into a disk; wrap in plastic wrap. Refrigerate 1 hour or until firm enough to roll

Preheat oven to 375. On a lightly floured surface,roll dough to 1/2-in. Thickness. Cut with a floured 2-in. Cookie cutter. Place 1in. Apart on ungreased baking sheets.

Bake 10-12 minutes or until edges begin to brown.cool on pans 5 minutes. Remove to wire racks to cool completely.

For frosting. In a large bowl,beat confectioners’ sugar,butter,shortening,extracts and enough milk to reach desired consistency. Spread over cookies. If desired,sprinkle with nonpareils.