Step 1

In a large bowl, cream sugar and butter until blended. Beat in eggs, 1 at a time, and extracts. In another bowl, whisk flour, baking powder and salt; gradually beat into creamed mixture. Wrap dough; refrigerate until firm enough to form into balls, about 30 minutes.

Step 2

Preheat oven to 375°. For topping, combine sugar and cinnamon; set aside. Shape dough into 1-in. balls; refrigerate again if dough becomes too warm. Place balls 2-1/2 in. apart on parchment-lined baking sheets. Bake 8 minutes. Press a deep indentation in center of each cookie with the back of a rounded teaspoon. Fill each indentation with honey and walnuts; sprinkle with cinnamon sugar. Return to oven and bake until edges begin to brown, 7-9 minutes longer. Cool on pans 1 minute. Remove to wire racks to cool. Store in an airtight container.