Preheat the oven to 350 degrees F. Line a cookie sheet with parchment paper and set it aside.
In a large mixing bowl, beat butter with both sugars for 2-3 minutes until fully combined. Add in egg yolks and maple extract, beating until fluffy.
Add flour, baking powder, and kosher salt. The mixture will be crumbly, but continue beating until a cookie dough ball forms.
Using a 2 Tablespoon cookie scoop, drop cookie dough balls onto the prepared cookie sheet. Bake for 12-14 minutes, until edges are lightly browned. Remove from the oven and immediately tap the tops of the cookies lightly with the back of a spatula. Allow cookies to cool on pans for several minutes, then remove and cool completely on a wire rack.
For the glaze, whisk together the powdered sugar with maple extract and milk. Drizzle over cooled cookies and allow to set, for about half an hour.
Notes
These cookies use a little extra kosher salt than my traditional drop sugar cookie. The salt balances the maple flavor beautifully.
Toffee bits would be a delicious addition to these chewy cookies. Either fold in 1 cup to the batter before baking, or sprinkle them on the maple icing before it sets.
Store cooled cookies in an airtight container at room temperature for up to one week.
Freeze baked cookies in an airtight freezer safe container for up to 3 months.