Preheat oven to 180°C (350°F) and line a baking sheet with parchment paper.

Cream butter and sugar until light and fluffy.

Add egg, vanilla extract, and almond extract (if using) and mix well.

In another bowl, combine flour, baking powder, and salt.

Gradually mix dry ingredients into the wet mixture until a soft dough forms.

Chill dough for 30 minutes.

Roll out dough on a floured surface and cut into desired shapes.

Place cookies on baking sheet and bake for 8–10 minutes until edges are lightly golden.

Let cool completely before decorating.