Preheat oven to 350°F. Line cookie sheets with silicone baking mats or parchment paper.

Whisk flour, baking powder, baking soda and salt in a small bowl. Set aside.

Cream butter, ¾ cup granulated sugar and brown sugar in a large bowl using an electric mixer, until light and fluffy. Mix in eggs and both extracts. Add dry ingredients and mix until smooth, then mix in nonpareils.

Place granulated sugar and powdered sugar in two separate small bowls.

Scoop 1-tablespoon balls of cookie dough and roll them first in the granulated sugar to coat then in the powdered sugar. Make sure to give them a heavy coating of the powdered sugar. Place them 2-inches apart on prepared cookie sheets.

Bake for 10-13 minutes, or until cracked on top, golden on the bottom and no longer glossy. Cool at least 10 minutes before removing from cookie sheet.

Store in an airtight container for up to 4 days. You can freeze these for up to 2 months but note that the cracked powdered sugar on top may dissolve during thawing.