Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

In a large bowl, cream together the softened butter, brown sugar, and granulated sugar until light and fluffy.

Beat in the egg, vanilla extract, maple syrup, and maple extract until well combined.

Gradually add the dry ingredients to the wet mixture, mixing until just combined. If using, fold in the chopped walnuts.

Scoop tablespoon-sized portions of dough onto the prepared baking sheets, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.

Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.

Once cooled, drizzle or dip the cookies in maple-flavored icing or sprinkle with confectioners' sugar for decoration.