1. Preheat the oven:
Preheat your oven to 180°C (350°F). Line baking sheets with parchment paper or silicone mats.

2. Mix the dry ingredients:
In a medium-sized bowl, whisk together the flour, baking powder, and salt. Set aside.

3. Make the dough:
In a large mixing bowl, cream the softened butter and sugar together using an electric mixer on medium speed until the mixture is light and fluffy (about 3–4 minutes). Add the egg, vanilla extract, and almond extract (if using), and beat until fully incorporated.

4. Combine wet and dry ingredients:
Gradually add the dry ingredients to the wet mixture, mixing just until combined. If the dough is too crumbly, add a tablespoon of milk at a time to help bring it together. The dough should be soft but firm enough to roll out.

5. Chill the dough:
Divide the dough into two portions, wrap each portion in plastic wrap, and refrigerate for at least 1 hour. Chilling the dough makes it easier to roll and helps the cookies hold their shape while baking.

6. Roll out the dough:
Once chilled, place the dough on a floured surface and roll it out to about 1/4 inch thick. Use cookie cutters to cut out desired shapes, such as circles, stars, hearts, or other festive shapes.

7. Bake the cookies:
Place the cut-out dough on the prepared baking sheets. If desired, sprinkle the tops with granulated sugar or colored sprinkles for a bit of extra sparkle. Bake in the preheated oven for 8–10 minutes, or until the edges are lightly golden but the centers are still soft. The baking time may vary depending on the size of your cookies.

8. Cool the cookies:
Allow the cookies to cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

9. Decorate (optional):
Once the cookies are completely cool, you can decorate them with royal icing, simple powdered sugar icing, or additional sprinkles. If you prefer, you can enjoy them plain as they are!

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