Preheat oven to 375°F (190°C). Grease cookie sheets.
In a medium bowl, sift together flour, baking powder, and salt. Set aside.
In a large bowl, cream together butter and 1 cup sugar until light and fluffy.
Beat in eggs one at a time, then stir in anise extract.
Gradually blend in the dry ingredients until just blended.
Roll dough into 1-inch (2.5 cm) balls and place onto prepared cookie sheets.
In a small bowl, mix together 1/4 cup sugar and cinnamon. Sprinkle over the cookies.
Bake for 8 to 10 minutes in preheated oven, or until cookies are golden brown. Allow cookies to cool on baking sheet for 5 minutes before transferring to a wire rack to cool completely.
Interesting Facts
Biscochitos are the official state cookie of New Mexico.
The cookie is said to have been introduced to the area by Spanish settlers.
They are often served during the Christmas season.
Anise extract is the main flavoring for the cookies.