Preheat oven to 400°F (200°C). Line 3 baking sheets with parchment paper.
In the bowl of a stand mixer fitted with the paddle attachment, beat butter and confectioners’ sugar at medium speed until fluffy, 3 to 4 minutes, stopping to scrape sides of bowl. Add egg and extracts, beating until combined.
In a medium bowl, whisk together flour, baking powder, and salt. With mixer on low speed, gradually add flour mixture to butter mixture, beating until a dough forms.
Divide dough in half; cover one half with plastic wrap. On a heavily floured surface, roll remaining dough to ¼-inch thickness. (Lightly flour top of dough if it sticks to rolling pin.) Using a 3¼-inch fluted round cutter, cut dough, rerolling scraps as necessary. Using a 1¾-inch fluted round cutter, cut centers from cookies. Repeat with remaining dough. Using a small offset spatula, place cookies at least 1 inch apart on prepared pans.
Bake, one batch at a time, until lightly browned, 7 to 8 minutes. Let cool on pans for 5 minutes. Using a large offset or flat metal spatula, transfer cookies to a wire rack, and let cool completely.
Using piping bag with plain white Royal Icing, pipe an outline along both edges of each cookie. Let dry for 5 minutes. Fill in center using white Royal Icing in squeeze bottle. Immediately pipe small green dots to left and right of center of ring using small piping bottle. Using a wooden pick, continuously drag through center of cookie to create leaves. Let dry for 2 to 3 hours.
Using piping bag, pipe red Royal Icing berries in groupings around cookie. Let dry until hardened, about 30 minutes. Store in an airtight container for up to 1 week.
Recipe by Bake from Scratch at https://bakefromscratch.com/sugar-cookie-wreaths/