
Whisk the flour, baking powder, and salt together in a medium bowl. Set aside.
In a large bowl using a mixer, beat the butter and sugar together until smooth. Add the egg, vanilla, and almond extract and mix to combine.
Add the dry ingredients to the wet ingredients and mix on low speed until combined. If too soft, add more flour.
Divide the dough, roll out, and refrigerate for 1–2 hours.
Preheat oven to 350°F and line baking sheets. Use cookie cutters to cut shapes.
Bake for 11–12 minutes. Cool before decorating.
Prepare icing, decorate cookies, and let set before serving.