In a large mixing bowl, beat the softened butter with an electric mixer until smooth
Add in the granulated sugar and mix together until fully combined, light and fluffy. This step takes at least 5 minutes
Mix in the egg, vanilla extract and almond extract
Add the salt, baking powder and half of the flour. Mix well
Add in the remaining flour and mix until fully combined. To avoid overworking the dough, I recommend finish mixing with a rubber spatula
Divide the dough into 2 equal parts
Place each portion onto a large sheet of plastic wrap and use a rolling pin to roll out the dough to approximately ⅜ inch thick
Cover rolled out dough with plastic wrap and chill in the refrigerator for at least 4 hours or overnight, if possible
After the dough has chilled, preheat oven to 350℉
Unwrap the chilled dough and use cookie cutters to cut out shapes
Place cut out shapes 2 inches apart onto a prepared baking sheet lined with either parchment paper or a silicone baking mat
Bake for 10-14 minutes or until cookies are no longer oily looking and have lightly browned edges
Let cookies cool completely before decorating