Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
In a large mixing bowl, cream the softened butter and granulated sugar together with an electric mixer until light and fluffy (about 3-4 minutes).
Add the egg, vanilla extract, and almond extract (if using) to the butter mixture. Mix until fully combined.
Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined. Avoid overmixing.
Using a cookie scoop or tablespoon, portion out the dough, rolling each into a ball.
Roll each dough ball in powdered sugar before placing them on the prepared baking sheets, leaving enough space for them to spread while baking.
Bake the cookies for 10-12 minutes, or until the edges are lightly golden but the centers remain soft. Remove from the oven and let them cool on the baking sheet for about 5 minutes before transferring to a wire rack to cool completely.
Notes
Stack the cookies on a decorative plate, and dust them lightly with powdered sugar for an elegant touch. Add small edible flowers or mint leaves for color and freshness!