In a large bowl, cream butter, cream cheese and 2 cups sugar until blended. Beat in egg and extracts. In another bowl, whisk flour, baking powder and salt; gradually beat into creamed mixture. Refrigerate, covered, at least 30 minutes or until firm enough to shape., Preheat oven to 325°. Place remaining sugar in a shallow bowl. For each cookie, shape dough to make one 1-in. ball, one 3/4-in. ball and one 1/2-in. ball; press together to form a snowman. Gently coat with sugar. Repeat with remaining dough. Place snowmen 2 in. apart on ungreased baking sheets., Break pretzel sticks in half; press into snowmen for arms. Bake 15-18 minutes or until bottoms are light brown., Cool on pans 1 minute. Remove to wire racks to cool completely. Pipe icing on snowmen to form scarves, eyes, buttons and mouths. Use icing to attach gumdrops for noses.