Preheat your oven to 350°F (175°C). While the oven heats, gather your ingredients. The butter should be slightly softened; if you can press into it with light resistance, it’s ready to use.
Using a mixer, cream the butter and sugar together for at least 3 minutes until the mixture is light and fluffy. This step ensures your cookies have a tender texture.
Beat in the egg, vanilla extract, and almond extract (if using). Mix until well combined.
In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add this mixture to the wet ingredients, a little at a time. The dough should be soft and slightly crumbly.
Turn the dough out onto a floured surface. Knead gently until the dough becomes smooth and pliable, similar to the texture of Play-Doh. Roll out the dough to about ¼ inch thick and cut into desired shapes using cookie cutters.
Place cookies on a parchment-lined baking sheet and bake for 6-8 minutes, or until the edges are just beginning to turn golden. Remove from the oven and let them cool on the baking sheet for 5 minutes before transferring to a wire rack.