Preheat your oven to 350°F (175°C).

Line baking sheets with parchment paper.

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

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

Mix in the egg, vanilla extract, and almond extract into the butter mixture.

Gradually add the dry ingredients to the wet mixture until combined.

Wrap the dough in plastic wrap and chill in the refrigerator for at least 30 minutes.

Roll out the chilled dough on a floured surface to about ¼ inch thick.

Use cookie cutters to create desired shapes and place them on the prepared baking sheets.

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

Allow the cookies to cool on the baking sheet for a few minutes before transferring to a cooling rack.