In a bowl, whisk together the flour, baking powder, and salt. In another large bowl, beat the butter and sugar until light and fluffy. Add the egg, vanilla extract, and almond extract (if using), and beat until combined. Gradually mix in the dry ingredients until a soft dough forms.

Divide the dough in half, shape into disks, and wrap in plastic wrap. Chill in the refrigerator for at least 1 hour. This helps firm up the dough and makes it easier to roll.

Preheat oven to 350°F (175°C). On a lightly floured surface, roll the dough out to ¼-inch thickness. Use cookie cutters to cut out shapes and place them on a parchment-lined baking sheet about 1 inch apart.

Bake for 8–10 minutes or until the edges are just beginning to turn golden. Let cool on the baking sheet for a few minutes, then transfer to a wire rack to cool completely before decorating.