Preheat your oven to 350°F (175°C).

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

In a mixing bowl, beat the softened butter and granulated sugar with an electric mixer until light and fluffy.

Add the egg, vanilla extract, and almond extract to the butter-sugar mixture. Beat until fully combined.

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

Turn the dough onto a lightly floured surface and divide it in half.

Roll out one half to about ¼ inch thickness and keep the other half chilled.

Use cookie cutters to cut out shapes from the rolled dough and place them on a baking sheet lined with parchment paper.

Bake in the preheated oven for 8 to 10 minutes or until the edges are lightly golden.

Allow the cookies to cool completely before decorating.