Preheat your oven to 350°F (175°C). Line baking sheets 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 until creamy. Gradually add the granulated sugar and powdered sugar, beating until light and fluffy.

Beat in the egg, vanilla extract, and almond extract (if using) until fully combined.

Gradually add the dry ingredients to the wet mixture, stirring gently until a smooth dough forms. Be careful not to overmix.

Use a cookie scoop or spoon to drop rounded portions of dough onto the prepared baking sheets, spacing them about 2 inches apart.

Flatten each ball slightly with the palm of your hand or press with a fork dipped in sugar for texture.

Place the baking sheets in the preheated oven and bake for 10–12 minutes, or until the edges are lightly golden but the centers remain soft.

Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring them to wire racks.

While the cookies cool, prepare the powdered sugar glaze by whisking together powdered sugar, milk, and vanilla extract until smooth.

Drizzle the glaze over the cooled cookies and sprinkle with festive decorations like colored sugars or sprinkles.

Store the cookies in an airtight container at room temperature for up to one week—or enjoy them fresh out of the oven!