Cream together sugar and butter. Add egg and extracts and mix until smooth throughout.
In a separate bowl, whisk together baking powder and flour. Gradually mix into creamed mixture, 1 cup at a time, until a large dough ball forms.
Cut the dough ball in half. Pat out to about 1/4 inch thick with fingers or a rolling pin.
Cut out the cookies into a 4-inch diameter circle.
Place three candy corns for the jack-o-lantern eyes and nose. Place a very thin strip of black licorice into the smile.
Bake cookies for 8 minutes or until the edges are barely brown. Let cool on the cookie sheet for 3-4 minutes before removing and putting on a rack to cool.
Once cookies have completely cooled, wrap individually in saran wrap or cookie bags.
Notes
If you are like me, you may not have round cookie cutters. I used a large glass with a 4" diameter to cut my cookies.