Line baking sheets with parchment paper, set aside.
Whisk together the flour, salt and baking powder, set aside.
Using mixer, cream together the cold, cubed butter and sugar until smooth and creamy. Blend in the egg and both extracts. Gradually add the flour mixture and beat until just combined, scraping down the bowl, as needed, including the bottom.
The dough will be crumbly, so knead it together with your hands as you scoop it out of the bowl until it comes together.
Roll dough on a lightly floured surface to about 1/3" to 3/8" thickness preferred using a rolling pin and then cut into shapes using shamrock cookie cutters.
Place cut out cookies on the prepared baking sheets 2 inches apart and then transfer to the freezer for 10 minutes, while you preheat the oven to 350 degrees F.
Bake for 10-12 minutes until just barely golden on the bottoms, being careful to not over-bake.
Let sit for a few minutes on the sheet, then transfer to a cooling rack to cool completely before frosting.