Preheat oven to 350ºF. Line cookie sheet with parchment paper.

In medium bowl, combine flour, baking powder and salt. In large bowl, beat butter and granulated sugar until light and fluffy. Add extract and eggs, one at a time, blending well after each. Add flour mixture; mix until soft, slightly elastic dough forms. Using floured hands, form dough into 5 in. long x 1/2 in. thick logs. Shape into ?S? shape; place onto prepared cookie sheets.

Bake 10-12 minutes or until just beginning to brown on bottoms (do not overbake). Remove to cooling grid and cool completely.

In medium bowl, combine confectioners? sugar and milk, 1 tablespoon at a time, until smooth. Dip cooled cookies in icing, coating completely; place on cooling grid set over parchment paper and allow icing to set. Pipe tip 4 confectioners? sugar icing outline along ?S?; sprinkle with Sparkling Sugar. Allow to dry.