Line two trays with parchment paper and set aside.
Start with dry ingredients and using a whisk or dough hook, combine both flours, baking powder and salt. Set aside.
In the bowl of a stand mixer or in a large bowl if using a hand mixer, cream together the butter and sugar. Add the egg and mix until just combined. Add the maple extract and mix until just combined.
Add dry ingredients into the wet ingredients in one or a few batches (add in a few batches if using a smaller, tilt-head mixer or a hand mixer.). Mix until just combined.
If you used room temperature softened butter, refrigerate cookie dough for 30 minutes before rolling. If you used cold butter, move on to the next step.
On a lightly floured surface, roll out cookie dough until approximately ⅛” thick. Recipe should make 24 individual cookies (enough for 12 sandwich cookies) but you will likely need to gather dough scraps, knead a few times and reroll the dough once or twice.
Place 12 cookies per tray. They will not spread very much.
Bake for 10-12 minutes, rotating and swapping racks in the oven halfway through. Cookies are fine when the bottom edges are just starting to turn golden brown.
How to Make Maple Buttercream Frosting
Start by heat-treating flour, making it safe to eat uncooked:
Preheat oven to 350 degrees.
Spread a thin, even layer of flour on a parchment-lined baking sheet.
Bake for approximately 8 minutes.
Let cool completely and set aside.
Next, cream the butter until smooth.
Sift powdered sugar and heat-treated and cooled flour.
Add the sifted sugar-flour mixture in a few additions to the bowl of the stand mixer or to the mixing bowl if using a hand mixer.
Measure the maple syrup in a liquid measuring cup and when the powdered sugar and butter are combined and smooth, set the mixer to low speed and slowly add the syrup in a steady stream. Mix until incorporated and then add the extracts and salt and mix until incorporated.
Increase the mixer to medium-high speed and mix until the frosting lightens in color and increases in volume. Pause mixing and use a spatula to scrape down the sides of the bowl as needed.
Transfer frosting to a large piping bag fitted with a Wilton #10 small round tip.