Preheat oven to 350 degrees. Line a large baking sheet with parchment paper.
Beat together butter and sugar until light and fluffy, about 3 minutes with a stand mixer or 5 minutes with a hand mixer.
Beat in the eggs and vanilla until just combined.
In a small bowl, combine the flour, baking powder, and salt. Gradually add the flour mixture to the butter mixture and mix until well combined.
Use a medium cookie scoop to drop balls of dough on the prepared baking sheet, about 1-inch apart.
Bake for 11 minutes or until edges are golden and tops are just slightly underdone looking.
Cool for 10 minutes on the cookie sheet before transferring to a cooling rack to cool completely.
Once cool, whisk together the powdered sugar, maple syrup, and maple extract in a small bowl until smooth. Drizzle the glaze over the cookies and let sit to harden.
Store in an air-tight container for up to 1 week.