In a large mixing bowl, use an electric mixer (or a stand mixer fitted with a paddle attachment) to beat together butter and sugars until creamy and well-combined.

Add eggs, vanilla extract, and maple extract and beat together until thoroughly combined. Set aside.

In a separate, medium-sized mixing bowl whisk together flour, baking powder, baking soda, and salt.

Gradually add dry ingredients into wet ingredients in several parts, stirring after each addition until completely combined.

Cover cookie dough with plastic wrap and chill in refrigerator for at least 60 minutes and up to 2 days before proceeding.

While the dough is chilling, prepare your topping (and the maple butter topping, if using). Meanwhile, preheat your oven to 350F (175C) and line baking sheets with parchment paper, set aside.

In a medium-sized bowl, combine butter, sugars, and cinnamon and use an electric mixer to beat together until creamy and well-combined.

Add flour and salt and stir until completely combined. Mixture will be a bit dry but no flour streaks should be remaining. Cover with plastic wrap and set aside.

Place butter in a medium-sized mixing bowl and use an electric mixer to stir until smooth and creamy.

Gradually add powdered sugar, mixing on low speed until completely combined.

Add maple extract and salt and stir to combine.

Scoop “butter” topping by 2 teaspoon-sized (10g) scoop and roll into a ball. Use your hands to gently form into a square (if the dough is too sticky, just add more sugar until it's manageable. I’ll usually form somewhat into a square, then just before placing on top of the cookies I’ll re-shape into a square, it’s easier to form after they’ve sat a bit). Set aside and have ready to go once the cookies finish baking.

Once dough is finished chilling, scoop by 3 Tablespoon-sized (60g) scoops and roll between your palms to form a smooth ball.

Scoop topping by 1 Tablespoon-sized (18g) scoop and roll into a ball. Flatten into a disc (I simply press it flat between my palms or use my thumb to make a flat disc), and gently wrap the disc over the top of your dough ball and stretch halfway down the sides (it’s okay and even desired if the topping tears a little and if it doesn’t completely cover the dough).

Place cookie dough on prepared baking sheet, spacing cookies at least 2” apart. Transfer to center rack of 350F (175C) preheated oven and bake for 13 minutes, until cookies are just beginning to turn a light golden brown on the very edges.

Once cookies are finished baking, immediately use the clean bottom of a measuring cup to gently flatten each cookie. If desired (for square-ish cookies) use a pair of bench scrapers, two butter knives, or any two flat edges to gently push the opposite edges of the cookies to form the cookie into a square (it won’t be a perfect square, this is fine!).

While cookies are still warm, gently nestle a maple butter square onto the top of each cookie.