Beat the butter until creamed and fluffy.
Add the sugar and beat until incorporated.
Add the egg, vanilla, and almond extract and beat until blended, scraping sides as needed.
In another bowl, whisk together the flour, baking powder, and salt.
Gradually add dry ingredients to wet ongredients, beating until just combined.
Divide the dough into 2 equal parts.
Place each on a piece of parchment paper.
Cover with another piece of parchment paper and roll out to about 1/4" thick.
Refrigerate for at least 2 hours.
Preheat oven to 350.
Line baking sheets with parchment paper and set aside.
Use cookie cutters, cut shapes and transfer to prepared baking sheet.
Bake for 10-12 minutes, until lightly browned, rotating sheet at 6 minutes.
Allow to cool on baking sheet for 5 minutes before you transfer to wire rack.
Continue using remaining dough and rolling unused dough pieces until all used.
Ice cookies as desired.