First, gather and measure all ingredients as a mise en place. Whisk together 2 and 1/4 cups all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt in a bowl, then set aside. This step ensures even mixing and helps avoid overworking the dough later.

Next, beat 3/4 cup softened unsalted butter and 3/4 cup granulated sugar on high speed until light and creamy, about 3 minutes. Add 1 large egg at room temperature, 2 teaspoons pure vanilla extract, and 1/4 teaspoon almond extract if using; beat until combined. Ensure the egg is at room temperature and the butter is softened but cool to the touch for the best dough texture.

Add the dry ingredients on low speed until the dough is soft and combined; if it’s too sticky, add 1 tablespoon more all-purpose flour. Divide the dough in half and roll each half on a lightly floured parchment or silicone mat to about 1/4-inch thickness. For tips to prevent sticking, lightly flour the rolling pin, surface, and dough, then stack the rolled-out pieces with parchment in between to save space.

Cover tightly and refrigerate for at least 2 hours or up to 2 days. Rolling the dough before chilling helps prevent over-spreading and makes handling easier, as mentioned in the recipe tips.

Preheat the oven to 350°F and line baking sheets with parchment or silicone mats. Remove the dough from the refrigerator, cut into shapes using cookie cutters, reroll the scraps, and place cookies about 3 inches apart on the sheets. Bake for 11 to 12 minutes until edges are lightly browned, then cool on the sheets for 5 minutes before transferring to a rack.

Once cooled, decorate with royal icing, easy icing, or buttercream, and use gel food coloring for vibrant results without thinning the icing. The entire batch can be doubled and divided for easier rolling, and remember to rotate baking sheets halfway through if your oven has hot spots.