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

In a large bowl, beat the butter and sugar together on high speed until light and creamy, about 3 minutes. Add the egg, vanilla, and almond extract and beat until combined, about 1 minute.

Scrape down the bowl, add the dry ingredients to the wet ingredients, and mix on low speed until combined. If the dough is too sticky, add more flour.

Divide the dough in half, roll each half to ¼-inch thickness, and place on parchment paper. Cover and refrigerate for at least 2 hours.

Preheat the oven to 350°F (177°C) and line baking sheets with parchment paper.

Cut the chilled dough into shapes with a cookie cutter and place on prepared baking sheets.

Bake for 11-12 minutes until edges are lightly browned. Cool on a baking sheet for 5 minutes before transferring to a cooling rack.

Decorate cooled cookies with royal icing, easy cookie icing, or cookie decorating buttercream.

Store decorated cookies at room temperature for up to 5 days, or refrigerate for up to 10 days.