Measure all ingredients.
Preheat oven to 375°.
Line a sheet pan with sides with parchment paper and spread oats in a single layer on the baking sheet.
Add oats to preheated oven and bake about 20 minutes, until lightly toasted.
If using pecans or almonds, feel free to toast them too, and set aside.
Remove from oven and let cool for 5-10 minutes.
Add 2 C toasted oats to a food processor and process until the consistency of flour. Add the baking powder and salt to pulse to combine.
In a large mixer bowl, add the softened butter, sugar and brown sugar. Mix on medium speed until light in color, about 3-5 minutes.
Scrape down the sides of the bowl, reduce mixer to low speed and add egg, extracts and combine.
Slowly add flour mixture to batter, then the other half of the toasted oats and the chocolate chips and/or nuts until just combined.
Scoop cookies with a scoop onto parchment paper lined cookie sheets with 2 inches between each cookie.TIP: If you don't want to bake all 3 dozen cookies at one time, feel free to freeze scooped dough on the cookie sheet for a couple of hours. Then add frozen dough to a ziplock bag to bake at another time. Be sure to label with 375° and 12 minutes on the outside of the bag. Bake cookies in preheated 375° oven for about 12 minutes or until edges begin to brown. TIP: Be careful not to over bake! After 5 minutes, add cookies to a cooling rack to cool completely.
Feel free to warm for 10 seconds for serving cool cookies to make the chocolate chips a little melty. You are welcome.