In a stand mixer fitted with the paddle attachment, combine butter and sugar until smooth, about 2 minutes.
Add the egg, vanilla, and almond extract.
Add the flour, baking powder, and salt until just barely combined.
Sprinkle some powdered sugar on your workspace, the dough, and the rolling pin. Roll out dough to 1/2-inch thickness. You want your cookies thick!!! Use a cookie cutter to cut out cookies.
Transfer cookies to a plate and refrigerate for 10 minutes before baking.
Preheat the oven to 350 degrees. Line a baking sheet with parchment paper. Transfer cold cookies to a parchment paper lined baking sheet. Bake for 8-10 minutes. Don’t overbake! Cookies won’t look done but they are.
Let cookies cool completely before icing.