Whisk the dry ingredients. In a medium bowl, whisk together flour, baking powder, and salt. Set aside. This step ensures even distribution and prevents pockets of baking powder.

Cream the butter and sugar. In a large bowl, beat the softened butter and sugar on medium speed until light and fluffy, about 2–3 minutes. The mixture should look pale and slightly airy.

Add egg and extracts. Beat in the egg, vanilla, and almond extract until fully combined. Scrape down the bowl to catch any bits of butter on the sides.

Combine wet and dry. Add the dry ingredients in two additions on low speed. Mix just until the dough comes together and no streaks of flour remain. Avoid overmixing.

Divide and chill. Split the dough into two equal portions. Flatten each into a disc, wrap tightly in plastic, and chill for at least 1 hour (or up to 2 days). Chilled dough is easier to roll and keeps cookie shapes crisp.

Preheat and prep. Heat your oven to 350°F (175°C). Line two baking sheets with parchment paper or silicone mats.

Roll out the dough. On a lightly floured surface, roll one disc at a time to about 1/4 inch (6 mm) thick. Lightly flour your rolling pin if needed to prevent sticking.

Cut shapes. Use cookie cutters to cut out shapes. Transfer to the prepared baking sheets, spacing about 1 inch apart. Gather scraps, re-roll once or twice, and cut more cookies.

Optional chill for sharp edges. For extra clean edges, place the sheet of cut cookies in the fridge for 10–15 minutes before baking.

Bake. Bake for 8–11 minutes, depending on size. They’re done when the edges are set and just barely golden. Do not overbake if you want a soft center.

Cool. Let cookies rest on the sheet for 5 minutes, then transfer to a wire rack to cool completely before decorating.

Decorate. Once cool, decorate with royal icing or a simple glaze. Add sprinkles while the icing is still wet. Let icing set fully before storing.