In a food processor, combine unsalted butter, icing sugar, all-purpose flour, sea salt, and Earl Grey extract. Pulse until a soft dough forms, about 1-2 minutes.

Divide the dough in half and roll each portion into a log approximately 1½ to 2 inches in diameter. Wrap in plastic wrap and refrigerate for at least 1 hour.

Preheat oven to 350°F (175°C). Unwrap the logs and slice into ¼ to ½ inch thick rounds. Arrange on a baking sheet lined with parchment paper.

Bake for about 10 minutes, until bottoms are lightly golden. Cool on the baking sheet for a few minutes before transferring to a wire cooling rack.