In a small bowl, combine the flour, baking powder, and salt. Set aside.
In a large bowl, whisk eggs and granulated sugar for 3 minutes until pale.
Add ube extract to the egg mixture and whisk to combine.
Slowly pour melted butter into the egg mixture while whisking constantly.
Fold the flour mixture into the egg mixture until just combined.
Cover the dough and chill in the refrigerator for at least 1 hour.
Preheat oven to 325°F. Line a baking sheet with parchment paper.
Place granulated sugar and powdered sugar into separate bowls.
Use a 3-tablespoon scoop to form dough balls and coat each in granulated sugar by swirling in the bowl.
Roll each dough ball between your hands to form a smooth ball.
Coat each ball generously in powdered sugar and place on the prepared baking sheet with 1-2 inches between them.
Bake for 11 minutes or until the powdered sugar cracks and cookies are puffy.
Allow cookies to cool on the baking sheet before transferring to a wire rack to cool completely.