Preheat oven to 350 degrees Fahrenheit.
Cream the butter and sugars together in the bowl of an electric mixer on low speed. (Use the paddle attachment). Mix until thoroughly incorporated - for about one minute. Scrape down the sides of the bowl with a plastic spatula and mix again for a few seconds more. Over mixing the butter and sugar in this step will cause too much air to be incorporated into the dough. If you'd like a light and fluffy cookie, that's ideal, however the dough will spread more during baking; not ideal if you'd like the cookie to hold its shape.
Add eggs slowly and mix. Scrape down the bowl with your spatula at least once and mix again. Add almond and orange extract, mix.
To make the beer syrup, pour the beer into a pot and let it simmer on low until it has evaporated to a thick consistency. It takes about 15 minutes per beer. As soon as the syrup is ready, add to your batter and mix.
Add the flour in 2 or 3 stages to the bowl and mix on low speed for about 30 seconds to 1 minute, and observe the dough mixing. When it starts to come together and the dough clumps around the paddle attachment and peels away from the sides of the mixer, it should be the right texture. You can also test the dough by pinching it between your thumb and index finger. If it’s soft but not sticky, it’s just right. If it’s too sticky when you pinch it between your fingers, add flour, ¼ cup at a time, and mix until you’re happy with the texture.
Roll the dough out between 2 large pieces of parchment paper. Place on a baking sheet and into the fridge or freezer for a minimum of 1 hour.
Cut out cookie shapes. Place on parchment paper-lined baking sheets. Re-roll scraps and repeat. If the dough gets too soft to work with, place in the fridge or freezer periodically to firm up again.
Once all cut out, put cookie dough shapes back into the fridge or freezer for 10 minutes to 1 hour to chill again. They will then hold their shape better when baked.
Bake cookies for 8-12 minutes or until the edges become golden brown. The baking time will depend on the size of your cookie.
Let cookies cool to room temperature and decorate if you like! If you’re new to decorating cookies, I have basic cookie decorating tutorials with everything you’ll need to know to begin on my blog. Have fun!