Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or grease it lightly.
In a large mixing bowl, cream together the softened butter and granulated sugar using an electric mixer until light and fluffy, about 2-3 minutes.
Add the egg and both extracts (vanilla and almond) to the butter mixture. Mix well until fully incorporated.
In another bowl, sift together the flour, baking powder, baking soda, and salt.
Gradually add the dry ingredients to the wet mixture, mixing until just combined. Do not overmix; the dough should be soft and slightly sticky.
Using a spoon or cookie scoop, drop rounded tablespoons of dough onto the prepared baking sheet, leaving some space between each cookie.
If desired, sprinkle a little granulated sugar on top of each cookie for added sweetness and texture.
Bake in the preheated oven for 8-10 minutes or until the edges are lightly golden. The centers may look soft but will firm up as they cool.
Remove the cookies from the oven and let them cool on the baking sheet for about 5 minutes before transferring them to a cooling rack to cool completely.