Ingredients:
1 cup (2 sticks) salted butter, room temperature (but not soft)
1 cup granulated sugar
1 teaspoon baking powder
½ teaspoon salt
2 teaspoons pure vanilla extract
½ teaspoon almond extract (optional)
1 egg, room temperature
3 cups all-purpose flour

Directions:
Preheat the oven to 350°F. Line a baking sheet with parchment paper and set aside.

In a large bowl, use a stand mixer fitted with the paddle attachment (or a handheld mixer) to beat the butter on medium speed until soft, about 1 minute.

Add the sugar, baking powder, salt, vanilla extract, and almond extract. Beat on medium speed for 90 seconds, then use a rubber spatula to scrape down the bowl and beater. Beat again on medium speed for 2 minutes, until the mixture is well creamed.

Scrape down the bowl and beater again. Add the egg and beat on medium speed for 1 minute. Add the flour, one cup at a time, mixing on the lowest speed after each addition just until the flour is incorporated.

Turn the dough out and form it into a ball. Divide the ball into two halves and shape each half into a disk. Wrap one disk in plastic wrap and place the other half between two sheets of parchment paper or plastic wrap.

Use a rolling pin to roll out the dough until it is about ¼ inch thick. Keep the rolled-out dough between the parchment sheets and transfer it to a baking sheet. Repeat with the second disk and place it on top of the first. Refrigerate the dough sheets for 20 minutes before cutting out the cookies.

Note: The dough (in disk form or rolled-out sheets) can be covered with plastic wrap and refrigerated for up to 3 days or frozen for up to 3 months (thaw overnight in the refrigerator). The cut-out cookies can also be frozen, baked or unbaked, for several months.

To cut out the cookies: Remove one sheet of dough from the refrigerator and discard (or save) the top piece of parchment paper. Gently lift and separate the dough from the bottom piece of parchment, then place it back on the paper—this makes it easier to remove the cookies once cut.

Use cookie cutters to cut the dough into desired shapes, placing them on the prepared baking sheets about 2 inches apart. Gather and re-roll the scraps until all the dough is used.

Bake in the center of the oven for 10 to 12 minutes, until the tops appear dry (the cookies will remain pale in color). Remove from the oven and let the cookies cool on the baking sheet for 10 minutes, then transfer them to a wire rack to cool completely. Serve plain or decorate with frosting, glaze, or royal icing.

To Store: Place the cookies in an airtight container and store at room temperature for up to 1 week, or in the freezer for several months. Frozen cookies thaw quickly at room temperature.