Start off by preheating your oven to 180C.
In the bowl of your standing mixer, cream the butter and sugar for at least 3 minutes or until smooth. Then beat in your extract and the egg. Keep mixing it until it's all combined.
In a separate mixing bowl, combine your dry ingredients, flour, baking powder and salt. Then add a bit at the time the dry ingredients to your wet ingredients and keep mixing.
When the dough is pulling from the side of your mixer bowl it will be ready, around 3-4 minutes. In case it's still crumbly, keep mixing it for another minute.
On a floured surface, shape your cookie dough in a log around 4/5 cm in diameter (optional: you can wrap it in cling film and refrigerate for 15 minutes before cutting and baking). If the dough is still very wet, sprinkle some more flour on it while shaping it, if it’s too dry, wet your hands to help you shape it.
Cut your log in slices around 0.5 cm thick. Prepare a baking sheet with parchment paper or a silicone baking mat and place your cut cookies.
Bake for 6-8 minutes and let them cool completely on a cooling rack before decorating or serving. Enjoy your sugar cookie with chocolate chips!