In a mixing bowl, whisk together the flour, baking powder, and salt. Set aside.
In a large bowl, use an electric mixer or whisk to cream together the softened butter and sugar until light and fluffy.
Add the egg, vanilla extract, and almond extract (if using) to the butter mixture, and mix until well combined.
Gradually incorporate the flour mixture into the wet ingredients, mixing until a soft dough forms. Be careful not to overmix.
Divide the dough in half, shape each half into a disc, and wrap in plastic wrap. Chill in the refrigerator for at least 1 hour or until firm.
Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
On a floured surface, roll out one disc of dough to about ¼ inch thickness. Use cookie cutters to cut out desired shapes and place them on the prepared baking sheets.
Bake in the preheated oven for 8-10 minutes, or until the edges are lightly golden. Allow the cookies to cool on the baking sheets for a few minutes before transferring them to a cooling rack to cool completely.
Repeat with the remaining dough.