Preheat oven to 350 degrees.

In a large bowl cream butter and sugar for 2 minutes. Add egg and extracts. Mix for an additional minute.

In a separate, medium-sized bowl combine the remaining dry ingredients and toss to combine. Slowly add dry ingredients to butter/sugar/egg and mix until completely incorporated.

In a mini muffin pan, 24-count, spray non-stick cooking spray into each cavity. Place 1 ½ - 2 tablespoons of dough into each cavity. Press dough down to condense it and then form a well in the center that is about ¾ inch wide and deep. See picture below.

Bake for 10-12 minutes.

As soon as mini muffin pan is removed from oven reform the well in the center of each cookie cup by using the blunt end of a butter knife. See picture below.

In a large bowl cream butter, 2 c. powdered sugar and vanilla. Once smooth, add 1 c. powdered sugar and 1 T. heavy whipping cream. Repeat with remaining ingredients.

Separate frosting into 3 equal portions and color each with red, white or blue food coloring.

In a large, 16-inch piping bag fitted with a large coupler and a 1M tip, place the red frosting on the left side of the bag. On the right side of the bag place the blue frosting. Lastly, fill in the middle of the bag with white frosting.

Pipe frosting from the bag into a discard bowl until you start to see all 3 colors. Fill each sugar cookie cup with frosting and enjoy!

**If you want a video tutorial demonstrating how to make this swirled, 3-color frosting you can check out this video here by My Cupcake Addiction on YouTube.