Heat oven to 350 F.

In medium bowl, combine flour and baking powder.

In large bowl, beat butter and sugar with electric mixer until light and fluffy. Add egg, milk and extracts; mix well. Gradually add flour to butter mixture, mixing to make smooth dough. Do not chill.

Place dough into cookie press using an 8-petal flower disk and press cookies onto ungreased cookie sheet. Bake 10-12 minutes or until lightly browned around edges. Cool cookies on pan on cooling grid 2 minutes. Remove from pan; cool completely on grid. You will need two cookies per treat.

Use silver or gold Color Mist food color spray to spray cookies. Let dry, about 3-5 minutes. Turn cookies over and spray underside. Let dry, about 3-5 minutes.

Prepare buttercream icing or use pre-made buttercream icing. Use tip 12, cut disposable decorating bag and icing to pipe elongated beads on bottom of one cookie, following cookie shape. Sandwich two cookies together.

Use tip 4, cut disposable decorating bag and icing to pipe a dot in center of sandwich cookie. Top dot with either silver or gold sugar pearls.