Preheat your oven to 375°F (190°C).

Line your baking sheet with parchment paper.

In a bowl, whisk together the flour, baking soda, and baking powder.

In a separate large bowl, beat the softened butter and sugar until light and fluffy.

Mix in the egg, vanilla extract, and almond extract if using.

Gradually add the dry mixture to the wet ingredients, mixing until just combined.

Drop rounded tablespoons of dough onto the prepared baking sheet, spacing them about 2 inches apart.

Lightly sprinkle each cookie with sugar before baking.

Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.

Remove the baking sheet from the oven and let the cookies cool for a few minutes before transferring them to a wire rack to cool completely.