Preheat oven to 375°F. Line baking sheets with parchment paper to prevent cookies from sticking.

In a bowl, combine flour, baking soda and baking powder. Stir lightly and set aside.

In a large bowl, beat butter and sugar until light and fluffy. This makes cookies soft and tender.

Add egg, vanilla, and almond extract. Mix until fully combined. The mixture should be smooth and creamy.

Gradually add flour mixture to butter mixture. Mix slowly until dough forms. Do not overmix to keep cookies soft.

Wrap dough in plastic wrap. Chill in fridge for 30 minutes. This makes it easier to roll out and cut shapes.

Lightly flour surface and rolling pin. Roll dough to about ¼ inch thick. Even thickness helps cookies bake evenly.

Use cookie cutters to cut dough into shapes. Place cookies on baking sheet, leaving space between them.

Sprinkle extra granulated sugar on top. This gives cookies a sparkly, sweet finish. Press lightly to help it stick.

Bake in preheated oven for 10–12 minutes. Edges should be lightly golden, centers soft. Remove from oven carefully.

Let cookies cool on sheet for 2 minutes. Transfer to cooling rack to cool completely before decorating or serving.