Mix Dry Ingredients: In a bowl, whisk together flour, baking powder, and salt. Set aside.
Cream Butter & Sugar: Beat softened butter and sugar until light and fluffy, about 3 minutes.
Add Wet Ingredients: Mix in egg, vanilla, and almond extract until well combined.
Combine: Gradually add dry ingredients to wet mixture, mixing until just combined. Do not overmix.
Chill Dough: Divide dough in half, wrap in plastic, and refrigerate 30 minutes.
Preheat Oven: Set to 350 degrees F and line baking sheets with parchment paper.
Roll & Cut: Roll dough to 1/4-inch thickness on floured surface. Cut shapes with cookie cutters.
Bake: Place cookies 2 inches apart on prepared sheets. Bake 8-10 minutes until edges are lightly golden.
Cool & Decorate: Let cool on sheets 5 minutes, then transfer to cooling rack. Decorate with icing once completely cool.