Preheat oven to 350°F and line a few baking sheets with parchment paper or silicon baking mats.
Whisk the flour, baking powder, and salt together in a medium mixing bowl.
Using a hand mixer or stand mixer with the paddle attachment, cream the butter and sugars together until smooth - about 2 minutes.
Add eggs one at a time, fully incorporating after each addition.
Add vanilla and optional almond extract.
Add the dry ingredients to the mixer, mix on low until incorporated. The dough will be soft. If it is too sticky, add an additional 1/2 cup of flour.
Roll out the dough on a lightly floured surface. Roll it to be about 1/4 inch thick. Use a cookie cutter to make shape the cookies into your desired shape.
Place cookies on a baking sheet a few inches apart.
Bake for 7-8 minutes, or until the edges are lightly browned.
Let cookies cool completely before decorating.