In large bowl, beat butter and sugar with electric mixer until light and fluffy. Add egg and extracts; mix well. Combine flour, baking powder and salt; add to butter mixture 1 cup at a time, mixing after each addition. Do not chill dough. Divide dough into 2 balls. On a floured surface, roll each ball into a circle approximately 12 inch wide and 1/8 inch thick. Dip cookie cutter in flour before each use. Bake cookies on ungreased cookie sheet 6-7 minutes or until cookies are lightly browned. Tint royal icing black and red. Use tip 8 and outline lips with red royal icing; fill in with tip 3 black icing; pat smooth with finger dipped in cornstarch. Roll out spice drops on surface sprinkled with granulated sugar; cut into triangles for fangs. Arrange gum “teeth” and spice drop fangs. Overpipe red lips with red sparkle gel.