In a large mixing bowl, beat the softened butter and granulated sugar together using a hand mixer or stand mixer on medium-high speed for about 3 minutes until the mixture looks pale and fluffy.

Add the egg, vanilla extract, and almond extract. Beat again until fully combined and smooth.

In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

Turn the mixer to low speed and gradually add the dry mixture to the wet mixture. Mix just until the flour disappears and a dough forms, being careful not to overmix.

Divide the dough into two flat discs, wrap tightly in plastic wrap, and chill in the refrigerator for at least 1 hour.

Preheat your oven to 350°F (175°C). Line two large baking sheets with parchment paper or silicone mats.

On a lightly floured surface, roll out one disc of dough to about 1/4 inch thick and cut out desired shapes using cookie cutters.

Place the cutouts onto the prepared baking sheets, leaving about an inch of spacing between them.

Bake for 8 to 10 minutes until the cookies look set and matte on top, with no browning on the edges.

Let the cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely before decorating.