Preheat oven to 350 degrees F. Line 2 baking sheets with parchment paper and set aside.

In the bowl of a stand mixer, cream together butter and sugar until light and fluffy.

Add in egg, vanilla extract, and almond extract. Mix until well combined.

Add in baking powder and flour and mix on low to medium speed until the dough is soft and cleans off the sides of the bowl.

Lightly sprinkle flour on a flat surface and divide the dough in half. Using a rolling pin, roll out dough to ¼ - ½ inch thickness. Cut using your favorite cookie cutters.

Place cut cookies on your prepared baking sheet 2 inches apart and bake 6-8 minutes. These cookies will be white and look set, but they will not brown on top. If you like a more crisp cookie, add 2-3 minutes more baking time.

Gather up scraps of dough, knead together and continue to roll out and cut. Continue this until you have used up all of your dough.

Let cookies cool completely before frosting.