Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat.
In a small bowl, whisk together the flour, baking powder, and salt. Set aside.
In a large mixing bowl, cream together the softened butter and granulated sugar using an electric mixer or whisk until light and fluffy, about 2-3 minutes.
Add the egg, vanilla extract, and almond extract (if using) to the butter and sugar mixture. Beat until well combined.
Gradually add the dry ingredient mixture to the wet ingredients, mixing until just combined. Do not overmix.
If you prefer cut-out cookies, roll the dough out on a floured surface to about ¼ inch thickness. Use cookie cutters to cut out shapes and place them on the prepared baking sheet. If you prefer drop cookies, scoop tablespoons of dough onto the baking sheet, spacing them about 2 inches apart.
Sprinkle a small amount of granulated sugar on top of each cookie if desired.
Bake in the preheated oven for 8-10 minutes, or until the edges are lightly golden. Keep a close eye to prevent overbaking.
Remove from the oven and allow to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.