Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.
In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
In a large mixing bowl, beat the softened butter and granulated sugar using an electric mixer (or whisk by hand) until light and fluffy.
Add the eggs one at a time, mixing well after each addition. Then, stir in the vanilla extract and almond extract (if using).
Gradually add the flour mixture to the wet ingredients, mixing until just combined. The dough will be thick.
Cover the dough and refrigerate for about 30 minutes to help it firm up, making it easier to handle.
Once chilled, use a cookie scoop or tablespoon to portion out the dough. Roll each portion into a ball, then roll it in the powdered sugar until fully coated.
Place the coated dough balls on the prepared baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden and the tops are cracked.
Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.