Beat butter and powdered sugar until creamy, then mix in extracts, flour, salt, and ground pistachios to form a soft dough.
Shape dough into a disk, wrap, and chill for 30 minutes.
Preheat oven to 175°C (350°F) and line baking sheets with parchment.
Roll dough into 1-tbsp balls (flatten if making sandwiches) and bake 12–14 minutes until edges are lightly golden; cool fully.
Beat pistachio cream, mascarpone/cream cheese, and powdered sugar until smooth.
Assemble as sandwich cookies or top each cookie with cream and crushed pistachios.
Dust with powdered sugar if desired.