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Preheat your oven to 350°F and prepare a lightly greased baking sheet.
In a large mixing bowl, cream together softened butter and sugar until the mixture becomes light and fluffy.
Add the egg, vanilla extract, and almond extract, mixing until fully incorporated.
Gradually stir in the flour, baking powder, and salt until a dough forms.
Roll the dough onto a lightly floured surface until it reaches approximately ¼ inch thickness.
Using your favorite cookie cutters, cut the dough into shapes and transfer carefully to the prepared baking sheet.
CHILL for at least 10-15 minutes, so the butter cools down.
Bake for 8 to 10 minutes, watching closely until the edges turn lightly golden.
Allow cookies to cool completely before decorating.