Heat oven to 400°F.
In a stand mixer or with hand mixer in mixing bowl add sugar, butter, extract & egg
Scrap down sides of bowl with blending on medium speed - blended until creamy.
Add salt and flour slowly, while blending on low speed until well mixed.
To make the cookies, insert a 1M tip into pastry bag. Fill bag with cookie dough. If it's hard to pipe add the 1 tablespoon water. Warming the piping bag with your hands will help to pipe out the cookies. Do this in a rotated motion on to a baking sheet lined with parchment paper.
Bake for 5 to 8 minutes, or until slightly golden. Remove to a cookie rack and let cool. Once cool fill with jam or filling of choice.
Melt candy melts in microwave as directed. Carefully dip the cookies into the candy melts and place on rack to dry. Sprinkle before drying with Christmas sprinkles. Let fully dry and then store in air tight container.