In a saucepan over medium-high heat, melt butter until it just reaches the browning point. The moment it turns golden brown, about 3 minutes after first melting, remove from heat. Pay attention as there's a fine line between golden brown butter and burnt butter. Some pans hold onto heat for a while, so feel free to pour brown butter into a clean bowl to cool.

In a medium bowl, sift together flour, baking powder, and salt. Set aside.

In the bowl of a stand mixer fitted with the whisk attachment, add eggs, sugar, and both extracts. Beat about 5 minutes until pale yellow, thick, and about double in volume. Remove bowl from mixer.

With a pastry spatula, fold in dry ingredients and melted butter until flour streaks have disappeared. At this point, you can bake them immediately, but I prefer to place batter, covered, in the fridge 1 - 2 hours or, even better, overnight to get more lightness in the batter.

Position a rack in the center of the oven and preheat to 350 degrees F. Lightly butter a 12 cake madeleine pan and dust with flour.

Divide batter evenly among the indents in the pan. Bake 14 - 16 minutes or until cakes are golden brown on the edges and a toothpick inserted in the center comes out with just a few crumbs attached. Pop cakes out of pan onto a cooling rack. Serve warm sprinkled with confectioner's sugar. Wrap and gift once cakes have cooled.

These little cakes keep in an airtight container at room temperature up to 3 days but are best enjoyed immediately, with some tea and a neighbor.