Preheat oven to 350. Mix butter, sugar, then add in egg and extracts. Add in flour and baking powder. Spread on jelly roll baking sheet and bake for 15-20 minutes until edges are golden brown. Set aside to cool.
Over medium heat in a heavy pan, bring all ingredients (except vanilla) to a boil. Continue to stir until mixture reaches soft ball stage. Remove from heat and mix in the vanilla extract. Pour over sugar cookie base.
Either cut up bars once cool and pour chocolate over top to coat top and sides or pour chocolate over the pan of prepared bars. Let chocolate set, cut up and enjoy!