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Preheat oven to 350 degrees.
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Lightly coat 2 cookie sheets with vegetable cooking spray.
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Sift flour, baking powder and salt together.
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Beat egg yolks with extracts in a mixer bowl until pale and thick.
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In a clean mixer bowl, with clean beaters, beat egg whites to soft peaks.
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Beat in sugar 1 T. at a time, until stiff and glossy.
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Gently fold egg yolks into egg whites.
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Fold in dry ingredients until just blended.
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Drop by level tablespoonfuls 2 inches apart onto prepared cookie sheets.
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Bake 10 minutes or until golden.
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Carefully transfer to wire racks to cool completely.