DOUGH: In a large bowl using a hand mixer or a stand mixer fitted with a paddle attachment, beat the butter and sugar together on high speed until pale and sandy, 5 minutes. You’ll need to stop the mixer and scrape down the sides and bottom about halfway through so the butter and sugar combine thoroughly. Add the egg, vanilla, and almond extract, and beat on high speed until combined; 90 seconds. Add the baking powder, give the mixer 15 seconds to combine, then add the flour on low until the flour is *almost* combined. Dough will be quite soft. Finish mixing the flour with a rubber spatula by hand. If the dough seems too sticky for rolling, add one additional tablespoon of flour.

REFRIGERATE: Dump the dough out onto a clean sheet of parchment paper, cut to the size of your baking sheet. Sprinkle lightly with flour. Place another sheet of parchment paper on top, and roll the dough out between the two sheets of parchment into a ¼-inch thickness (see notes.) The dough should roughly be 13x18 (or the same size as a half sheet pan.) Transfer the parchment paper (with cookie dough on it and the sheet you have on top) to a baking sheet then refrigerate the entire thing for at least 1 ½-2 hours. You could also do this two days in advance, but I do suggest using plastic wrap on the entire sheet pan so that the dough doesn’t become dry and brittle.

BAKE: Position a rack in the center of the oven and preheat the oven to 350°F. Carefully move the parchment paper (with the dough) to the counter. Line 2 large baking sheets with parchment paper. Remove the top parchment paper from the dough. Using a cookie cutter, cut the dough into desired shapes and arrange cutouts on baking sheets, 1 ½ inch apart. When the baking sheet is full, freeze for 15-20 minutes or until the cookies harden. Re-roll any remaining dough, with parchment paper on top, and continue cutting until all dough is used. Place the first frozen cookie sheet into the oven (while the second one is freezing) and bake cookies for 9-13 minutes for a cookie that is 2½ - 3 inches in diameter. Bake closer to 9 minutes if you prefer the cookies softer in the center like we do. Remove cookies before they start browning. Let them cool on baking sheet for 5-7 minutes then transfer to wire rack. Once cooled, the cookies can be frosted.

FROSTING (optional): Whip the softened butter in a bowl until pale and fluffy. Add vanilla, almond extract, and milk. Add the powdered sugar in and mix with a hand mixer on the lowest setting. Then, add 1 teaspoon of milk at a time until the frosting comes together but is still thick enough to pipe (if you're piping!) Spread frosting on cookies using an offset spatula or pipe using your favorite piping nozzle.