Prepare the Dough:

In a large mixing bowl, cream together the softened butter and sugar until light and fluffy (about 2–3 minutes). Add the egg, vanilla extract, and almond extract (if using) and mix until well combined.

Mix the Dry Ingredients:

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until the dough comes together.

Chill the Dough:

Divide the dough into two portions, flatten into discs, and wrap each in plastic wrap. Refrigerate for at least 1 hour (or up to overnight) to make rolling easier.

Roll and Cut the Cookies:

Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper. On a lightly floured surface, roll out the dough to about ¼-inch thickness. Use cookie cutters to cut out desired shapes and transfer to prepared baking sheets.

Bake the Cookies:

Bake for 8–10 minutes, or until the edges are just starting to turn golden. Let the cookies cool on the baking sheet for 5 minutes before transferring them to a cooling rack.

Decorate or Serve:

Once completely cooled, decorate with royal icing, sprinkles, or enjoy them plain.