Make the champagne cookies: in a medium bowl, whisk together flour, baking powder, and salt.
In a large bowl, with an electric mixer, bat the butter and powdered sugar until light and fluffy, 3 to 5 minutes.
Add the egg and corn syrup and beat well.
Beat in the sparkling wine extract.
On low speed, beat in the four mixture until combined.
Shape the dough into a disk and wrap in plastic wrap. Refrigerate for at least 1 hour.
Preheat the oven to 350 F. Line 2 baking sheets with parchment paper.
On a lightly floured surface, roll out the dough to ¼ inch thick. Cut out cookies using the champagne flute cookie cutter and place them 1 inch apart on the baking sheets.
Bake until the cookies are firm to the touch but not browned at the edges, about 14 minutes.
Let cool on the baking sheets for 2 minutes, then transfer to a wire rack to cool completely.