Make the Dough:

• In a medium bowl, whisk together flour, baking powder, and salt.
• In a large mixing bowl, beat butter and sugar until light and fluffy (about 2 minutes).
• Add egg, vanilla extract, and almond extract, mixing until combined.
• Gradually add the dry ingredients, mixing until a smooth dough forms.

Chill the Dough:

• Divide the dough into two discs, wrap in plastic wrap, and refrigerate for at least 1 hour (this helps prevent spreading).

Cut & Bake:

• Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
• Roll out the dough on a lightly floured surface to about ¼-inch thick.
• Use star-shaped cookie cutters to cut out cookies and place them 1 inch apart on baking sheets.
• Bake for 8-10 minutes, or until the edges are just slightly golden.
• Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack.

Decorate (Optional):

• In a small bowl, whisk together powdered sugar, milk (or water), and vanilla to create a simple glaze.
• Divide into bowls, add food coloring if desired, and drizzle over cookies or use a piping bag for designs.
• Sprinkle with sanding sugar or decorations before the icing sets.