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Preheat oven to 375°. Cream butter and sugar in a large bowl until light and fluffy, 5-7 minutes. Beat in egg and extract. Combine the flour, baking soda and baking powder; gradually add to creamed mixture and mix well., Drop by tablespoonfuls 2 in. apart onto ungreased baking sheets. Bake until golden brown, 9-11 minutes. Remove to wire racks to cool completely., Spread cookies with frosting and decorate with sprinkles. Let stand until set. Store in an airtight container.