Make the buttercream first, beat the butter with the salt and extracts until light and fluffy with a hand mixer.
Add the powdered sugar and beat to combine. Set buttercream aside.
Preheat oven to 350. Prepare two cookie sheets with parchment paper.
Beat the butter with the salt, vanilla and essence on medium until very light and fluffy. Add the powdered sugar and flour and beat until dough comes together.
Wrap the dough in cling wrap and let chill in the fridge for at least an hour.
Roll it out into a well-floured surface into about 1/2 inch thick.
Using a cookie cutter, cut shapes of dough and place on cookie sheets.
Bake for 12-14 minutes, until just barely golden on the edges.
Once cookies are cool spread on some buttercream.