In a food processor, combine unsalted butter, icing sugar, all-purpose flour, sea salt, Earl Grey tea leaves, and Earl Grey extract. Pulse until a soft dough forms.

Divide the dough into two logs, wrap in plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C) and prepare your baking sheet with parchment paper.

Slice the chilled dough into ¼ to ½ inch thick slices and space them on the baking sheet. Bake for about 10 minutes until lightly golden.

Let the cookies sit on the baking sheet for 5 minutes, then transfer them to a cooling rack to cool completely.