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Mix the finishing sugar: in a small bowl, mix the sugar and brown sugar with your hands until the mixture is well combined. Set aside.
Preheat the oven to 325°F / 165°C with the oven racks in the upper and lower thirds of the oven. Line baking sheet(s) with parchment paper.
In a medium bowl, whisk the flour, baking soda, cream of tartar, and salt together to combine. Set aside.
In the bowl of an electric mixer fitted with the paddle attachment, cream the butter, brown sugar, and granulated sugar on medium speed until light and fluffy, 4-5 minutes. Scrape the bowl well.
Add the egg and mix on medium speed to combine, 1-2 minutes. Add the vanilla and almond extract (if using), and mix well to combine.
Add the flour mixture and mix on low speed until the mixture forms a smooth dough. Scrape the bowl well and mix for 15-30 seconds more.
Scoop the dough into balls with a 2 tablespoon / #40 scoop. Roll each piece into balls, then toss them to coat fully in the finishing sugar. Transfer to the prepared baking sheets.
Bake the cookies for 10-12 minutes. They should look lightly golden brown around the outer edges, and slightly crackly on the surface.
When you remove the cookies from the oven, garnish with flaky salt immediately, if desired. Let the cookies cool on the baking sheet, then transfer to an airtight container for up to 2 weeks.