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In the bowl of a stand mixer fitted with a paddle attachment (or with a large bowl and a handheld electric mixer), cream together the butter and brown sugar until it is light and fluffy.
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Beat in the maple syrup and maple extract (if using).
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In a medium bowl, whisk together the flour, cornstarch, and salt, then gradually add the flour mixture to the butter mixture just until evenly mixed.
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Wrap the dough in cling wrap and refrigerate for at least 2 hours and up to 2 days.
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When ready to bake, preheat the oven to 350°F (180°C) and line 2 baking sheets with parchment paper.
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On a well-floured surface, roll out half of the dough to ¼-inch (6-mm) thick, leaving the rest in the refrigerator to stay cold.
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Cut out cookies with a 2-inch (5-cm) maple leaf cookie cutter (or shape of your choice) and transfer to the prepared baking sheets, leaving about 1 inch (2½ cm) of space between.
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Gather and reroll scraps until the dough becomes too soft to work with. Return this dough to the fridge to chill while you work with the chilled half.
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Bake for 12-15 minutes, until the cookies start to turn a pale golden brown around the edges.
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Let cool on a wire rack while you bake the remaining cookies.
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Store in an airtight container at room temperature for up to 3 days.