In a large bowl using a mixer, beat the butter until creamed and smooth (about 1 minute).
Add the sugar and beat on high speed until light and fluffy (about 3 or 4 minutes).
Add the egg, vanilla, and almond extract and beat on high until fully combined (about 2 minutes).
Whisk the flour and baking powder together in a medium bowl.
Turn the mixer down to low and add about half of the flour mixture, beating until just barely combined.
Add the rest of the flour and continue mixing until just combined. If the dough still seems too soft, you can add 1 Tbsp more flour until it is a better consistency for rolling.
Divide the dough into 2 equal parts. Roll each portion out onto a piece of parchment to about 1/4″ thickness. Stack the pieces (with paper) onto a baking sheet and refrigerate for at least 1 hour and up to 1 day. Chilling is mandatory.
Once chilled, preheat oven to 350F degrees.
Line 2-3 large baking sheets with parchment paper or a silicone baking mat.
The amount of batches will depend on how large/small you cut your cookies. Remove one of the dough pieces from the refrigerator and using a cookie cutter, cut in shapes.
Transfer the cut cookie dough to the prepared baking sheet. Re-roll the remaining dough and continue cutting until all is used.
Bake for 8-11 minutes, until very lightly colored on top and around the edges. Make sure you rotate the baking sheet halfway through bake time. My cookies took 9 minutes.
Allow to cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely before icing. I always let mine cool overnight, just to be sure.
Make the icing and decorate the cooled cookies however you'd like.
Once the icing has set, these cookies are great for gifts, sending, or munching on right away.