In a medium bowl, whisk together the flour, baking soda, baking powder, and salt. Set aside.

1. In a large bowl, beat the softened butter and granulated sugar together until light and fluffy, about 3-4 minutes.
2. Add the egg, vanilla extract, and almond extract (if using), and beat until well combined.
3. Gradually add the dry ingredients to the wet ingredients, mixing just until incorporated. The dough will be slightly soft but should hold together.
4. Divide the dough in half, flatten each half into a disk, and wrap them tightly in plastic wrap. Chill the dough in the refrigerator for at least 1 hour, or up to 24 hours.
5. Preheat the oven to 350°F (175°C) and line two baking sheets with parchment paper.
6. Once the dough has chilled, remove one disk from the fridge and roll it out on a lightly floured surface to about 1/8-inch thickness.
7. Use snowflake-shaped cookie cutters to cut out the dough. If the dough is sticky, lightly dust the rolling pin and surface with flour.
8. Place the cut-out cookies onto the prepared baking sheets, leaving about 1 inch of space between them.
9. Bake the cookies in the preheated oven for 8-10 minutes, or until the edges are lightly golden. The centers should remain soft but set.
10. Allow the cookies to cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.
11. Once the cookies are completely cool, decorate them with royal icing or other decorations of your choice.
12. Let the icing set for about 30 minutes before serving or packaging.