In a bowl, whisk together the flour, baking powder, baking soda, and salt until well-combined.

In a large mixing bowl, beat the softened butter and granulated sugar until light and fluffy, about 2-3 minutes.

Add the egg, vanilla extract, and almond extract (if using) to the butter mixture. Beat until everything is well blended and smooth.

Gradually add the flour mixture to the wet ingredients, mixing on low speed until just combined.

Divide the dough into two equal portions and wrap each in plastic wrap. Refrigerate for at least 1 hour to allow the dough to firm up.

Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper for easy cleanup.

On a lightly floured surface, roll out one portion of the chilled dough to about 1/4 inch thickness.

Use cookie cutters to cut out your desired shapes, transferring the cutouts to the prepared baking sheets. Space them about 2 inches apart.

Bake in the preheated oven for 8-10 minutes or until the edges are lightly golden.

Let them cool on the baking sheets for a few minutes before transferring to wire racks to cool completely. Once cool, unleash your creativity by decorating with royal icing and sprinkles!