In a large bowl beat together sugar, butter and oil until light and fluffy. Next beat in eggs one at a time and the extracts.
In a separate bowl sift together flour, baking powder and salt. Stir into butter mixture to make a soft dough.
On a floured surface pour the dough out and gently form it into a cylinder.
Divide the dough evenly into two pieces. We weigh each piece to confirm they are each the same size. Shape each piece into 6 inch logs.
Place the logs onto a baking sheet lined with parchment paper or a Silpat 4 inches apart. Flatten them to three inches using your fingers.
Bake in a 325°F for 30 minutes until golden brown and just slightly firm to the touch. Remove from the oven and allow to cool for 5 minutes.
Gently remove them from the baking sheet and place them on a cutting board. Using a serrated knife cut the logs into 12 ½" pieces. Repeat with the second log.
Spread out slices upright on the baking sheet and return to the oven. Bake for 30-35 minutes until golden, firm and dry.