Preheat oven to 400ºF. In mixing bowl, cream butter with sugar until light and fluffy. Beat in egg and extracts. Mix flour, baking powder and salt; add to butter mixture 1 cup at a time, mixing after each addition. Do not chill dough. Divide dough into 2 balls. On a floured surface, roll each ball into a circle approximately 12 in. wide and 1/8 in. thick. Dip cookie cutter in flour before each use. Bake cookies on ungreased cookie sheet 6-7 minutes or until cookies are lightly browned. Recipe may be doubled.
Outline with full-strength orange Color Flow Icing. Let dry, then flow in with thinned black Color Flow; let dry. Add facial features with full-strength Color Flow in orange, yellow and black. Use tip 2 for eyes nose and mouth.
Before first and after each use, hand wash cookie cutter in warm, soapy water. Rinse and dry thoroughly with a soft cloth.