Preparation

• Whisk together flour, baking powder, and salt in a medium bowl; set aside.
• Cream softened butter and granulated sugar with an electric mixer until light and fluffy (2-3 minutes).
• Beat in the egg until just combined, then mix in vanilla extract and almond extract (if using) until smooth.
• Gradually add the dry ingredients to the wet, mixing on low speed until just combined, being careful not to overmix.
• Divide the dough, flatten each half into a disk, wrap, and refrigerate for 1-3 hours to prevent spreading.
• Preheat oven to 375°F (190°C) and line baking sheets with parchment paper or silicone mats.
• Roll out one chilled dough disk to ¼-inch thickness on a floured surface or between parchment paper, then cut out shapes with cookie cutters.
• Transfer cut cookies to prepared baking sheets, leaving 1 inch between them; re-roll and chill scraps as needed.
• Bake for 8-10 minutes until edges are lightly golden and centers are set; avoid overbaking.
• Cool cookies on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely before decorating.