Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

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

In another large bowl, use an electric mixer to cream the softened butter and granulated sugar until light and fluffy, about 3-5 minutes.

Add the egg, vanilla extract, and almond extract to the butter mixture and mix until well combined.

Gradually add the dry ingredients to the wet mixture, mixing until just combined and careful not to overmix.

Scoop about a tablespoon of dough and roll it into a ball. Roll each ball in powdered sugar before placing them on the prepared baking sheets with space between.

Gently flatten each cookie with the bottom of a glass or your hand to ensure even thickness.

Bake for about 8-10 minutes or until the edges begin to lightly brown. The centers may look slightly underbaked, but they will continue to cook on the tray.

Remove from oven and let cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.

Once cooled, frost the cookies with your favorite frosting and add sprinkles if desired.