Stir the flour, baking powder, and salt together in a medium bowl. Set aside.
In a large mixing bowl using a mixer mounted with a paddle attachment, beat the butter and sugar together on high speed until completely smooth and creamy.
Add the egg, vanilla, and almond extract (optional) and beat on high speed until combined.
Add the dry ingredients to the wet ingredients and mix on low until combined. Dough will be relatively soft. If the dough seems too soft and sticky for rolling, add 1 more Tablespoon of flour.
Split the dough into 2 equal parts.
Place each portion onto a piece of lightly floured parchment paper.
With a lightly floured rolling pin, roll the dough out to about 1/4-inch width. Use more flour if the dough seems too sticky.
The rolled-out dough can be any shape, if it is evenly 1/4-inch thick.
Lightly dust one of the rolled-out doughs with flour. Place a piece of parchment on top. Place the 2nd rolled-out dough on top. Cover with plastic wrap, then refrigerate for at least 1-2 hours and up to 2 days.
Once chilled, preheat oven to 350°F (177°C).
Line 2-3 large baking sheets with parchment paper. Gently remove the top dough piece from the refrigerator.
Using a cookie cutter, cut the dough into shapes. Re-roll the remaining dough and continue cutting until all is used. Repeat with 2nd piece of dough.
Put together cookies on baking sheets 3 inches apart.
Bake for 11-12 minutes or until lightly browned around the edges.
Allow cookies to cool on the baking sheet for 5 minutes then move to a wire rack to cool completely before decorating.
Decorate the cooled cookies with royal icing or glaze icing.