Combine flour, baking powder, and salt.  Set aside.

In a large mixing bowl, beat together the butter and sugar until fluffy.

Add lemon and orange extracts and egg to the bowl and mix well, be sure to frequently scrape sides of the bowl.

Add dry ingredients to wet mixture and combine well.

Remove dough and split into 3 equal pieces.

Place one piece back into a mixer bowl.  Make a thumb indentation in the center of the dough and place one color into the center. 

Mix well until the color is fully incorporated into the dough.  At this time you can add more color if desired.  Repeat this step with the remaining two pieces of dough.

Wrap each piece in plastic wrap and chill for 1 hour.

Remove dough from the refrigerator and place a sheet of parchment paper on a flat surface.  Place one dough square in the center of the parchment sheet and cover it with another sheet of parchment.

Roll dough into a 10 in. square. 

Repeat with the remaining two dough squares.

Leave parchment paper on and chill for another ½ hour.

Remove dough from the refrigerator.  Carefully remove parchment paper from orange dough and place it on a flat surface.  Place green dough on top of yellow and finally, add orange to the top.

Starting at one end, carefully roll dough trio into a log shape.  Pinch seam together and trim ends of logs.

Wrap dough log in plastic wrap and chill for 1 hour.

Remove dough from the refrigerator and preheat oven to 350 degrees.

Using a sharp knife, cut the log into ¼ in. pieces.

Place cookies on parchment covered cookie sheet, approx. 2-½ in. apart. 

Sprinkle tops of each cookie with coarse sugar and bake for approx. 13 min. until firm.

Cool on wire rack.