01 - Whisk together all-purpose flour, baking powder, and salt in a medium bowl. Set aside.
02 - In a large bowl, beat unsalted butter and granulated sugar with an electric mixer on medium speed until light and fluffy, about 2 to 3 minutes.
03 - Add the egg, vanilla extract, and almond extract (if using) to the creamed mixture, blending until evenly combined.
04 - Gradually mix the dry ingredients into the wet mixture on low speed until just incorporated; avoid overmixing.
05 - Divide the dough into two equal portions, flatten each into a disk, wrap in plastic wrap, and refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll out one disk of chilled dough to 1/4-inch thickness.
08 - Cut dough into festive shapes using floured cookie cutters. Place cookies on prepared sheets, spacing 1 inch apart.
09 - Bake for 8 to 10 minutes or until cookie edges are just turning golden.
10 - Let cookies cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
11 - Once cooled, decorate with royal icing or powdered sugar glaze and add sprinkles or edible decorations as desired. Allow icing to set before storing.