Preheat oven to 400°.
Line baking pan with parchment paper.
Beat egg whites until soft peaks form. This take approximately 5 minutes. Start on low and increase to medium as it thickens.
Add 2 TBS granulated sugar and beat until stiff and glossy. This may take approximately 2-4 minutes, begin on medium and increase to high.
In a separate bowl, beat egg yolks, extract(s) and remaining sugar until thick and pale.
In a 3rd bowl, sift together the flour and baking powder (also espresso and cocoa for Chocolate Lady Fingers).
Fold half of the egg whites into the egg yolk mixture.
Fold flour mixture into the egg mixture.
Fold remaining half of the egg whites into the egg mixture.
Spoon or pipe 3” lines onto parchment paper.
Depending on your preferred Garnish: lightly sprinkle granulated sugar on top to bake in.
Bake 8 minutes.
Cool on pan for 3 minutes, then transfer to wire rack.
Depending on your preferred Garnish: lightly sift powdered sugar or cocoa powder over the cookies.