Whisk 2 cups flour, baking powder and salt together in a medium mixing bowl until combined. Set aside.
In a large bowl using a hand-held or stand mixer, beat the butter and sugar together on high speed until creamy and combined, about 2 minutes. Add the egg, vanilla extract and peppermint extract and beat until combined about 1 minute. Scrape down the sides and bottom of the bowl and beat again to combine.
Add the flour mixture to the wet ingredients and mix on low speed until fully combined. The dough will be very thick.
Roll the dough into balls (1 inch). It may seem dry but will warm up with your hands. If it is too sticky, then chill in the refrigerator for 10 minutes. Roll each ball in the sprinkles and place on the baking sheet. Chill for 20 minutes.
While dough is chilling, preheat oven to 350 degrees.
Place the chilled dough balls about 2 inches apart on a lined baking sheet. Bake for 12 minutes or until edges appear set. The cookies may look under-baked in the centers; that is ok - do not overbake. Remove cookies from the oven and allow to cool on a baking sheet.
Set the Hershey kisses: press a kiss candy into the center of each. Cool for 5 minutes.
Store in an airtight container.
Notes
You can use almond extract in place of the peppermint extract for a traditional sugar cookie.You can use regular Hershey Kisses or other specialty flavor.