Beat eggs with a mixer using medium speed until fluffy. Gradually add sugar and continue to beat for 20 minutes. Reduce speed of mixer to low. Add dry ingredients, then add anise extract.
Using a teaspoon, drop dough 1/2 inch apart on a greased cookie sheet, swirling dough to form a round cookie. Let stand, uncovered, for at least 8 hours or overnight to dry.
Preheat oven 325 F. and bake for 10 minutes, until cookies are browned.