First and foremost, prepare a medium-sized bowl. After that, whisk together the flour, baking powder, and salt. Then, set it aside.
Afterward, take your electric mixer attached with a paddle attachment. After that, make sure to set your mixer to high speed. And ensure to beat the sugar and butter in a large bowl. Remember, mix until it becomes smooth and creamy for about two minutes. Then, add the egg, vanilla, and almond extract (optional). Next, beat at high speed for a minute until well-combined. Ensure to scrape the bowl's sides and bottom with a rubber spatula. And beat again to combine well.
Then, pour your flour mixture into your wet mixture. And mix on low until all combine well. Remember, the dough will be soft. But, if it is too soft, add a tablespoon of flour.
After that, divide your cookie dough into two. Then, place each dough into a lightly dusted parchment paper or a silicone mat. With that, lightly dust your rolling pin. And roll out your dough into 1/4-inch thick. Because of this, you can use more flour if the dough is too sticky. The rolled-out dough can be in any shape. However, make sure it is 1/4-inch thick.
Next, lightly dust one rolled-out dough with flour. And put parchment on top to prevent sticking. After that, place the second rolled-out cookie dough on top of the parchment. Then, cover it with cling wrap. And place it inside the refrigerator for 1 to 2 hours.
Once chilled, make sure to preheat the oven to 350 degrees Fahrenheit. After that, line 2 or 3 of your large baking sheets with parchment paper. Then, gently and carefully remove the top dough from the refrigerator.
Next, cut your cookies using the cookie cutter of your choice. Afterward, roll the dough again. And continue to cut out the cookies as much as you can. With this, repeat the process with the second dough. Then, reuse the scraps and roll them out to cut more cookies.
After that, arrange your cookies 3-inch apart on the baking sheets. Then, bake your cookies for about 11 to 12 minutes. Or bake it until they become lightly browned around the edges. Then, rotate your baking sheet halfway throughout baking if your oven has hot spots.
If the cookies cook entirely, take them out of the oven. And ensure to cool them on the baking sheet for 5 minutes. After 5 minutes, transfer them into a wire rack to cool completely.