In a large mixing bowl, combine the softened unsalted butter and granulated sugar. Cream together until light and fluffy.

Add in the eggs, vanilla extract, and optional butter extract to the creamed mixture. Beat until fully blended.

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

Preheat your oven to 350°F (175°C).

Line a baking sheet with parchment paper. Drop spoonfuls of dough onto the baking sheet, spaced about two inches apart.

Bake the cookies in the preheated oven for 10-12 minutes, until edges are lightly golden and tops are set.

Remove cookies from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack.

In a small saucepan, combine unsalted butter, granulated sugar, water, and vanilla extract. Stir over medium heat until it comes to a boil, then reduce heat and let simmer.

Drizzle the glaze over the warm cookies, allowing it to soak in for extra moisture.

Let the cookies cool completely on the wire rack. The glaze will firm up slightly as they cool.