In a mixing bowl, cream butter and sugar for 5 minutes or until light and creamy. Scrape the bowl twice.
In a separate bowl, sift together flour, baking powder, and salt. Set aside.
In a small bowl, whisk together egg and almond extract.
Gradually, add egg mixture to butter and sugar mixture. Beat until well mixed in (30 seconds to a minute).
Gradually, in 3 additions, add flour. You will need to lower the speed of your mixer. Scrape the bowl as needed.
Knead the dough with your hands until it comes together.
Wrap the dough in plastic wrap. You can place in the fridge for anywhere from 4 hours to overnight. Speed it up by putting it in the freezer for 30 minutes!
Preheat oven to 375F.
If dough is hard as a rock, cut dough into fourths and microwave each for 5 seconds. Place parchment paper under and on top of dough. Roll dough to about 1/2 inch thick. Cut into desired shapes.
Place cookies onto baking sheet lined with parchment paper. Chill in the fridge for 10 minutes or in the freezer for 5.
Bake 10 minutes (depending on oven). Turn baking sheet half way through. Cookies should be light when taken out; do not let them get golden brown while in the oven! You want the final consistency to be solid but easy to break.
Cookies can be stored for up to 2 weeks in an airtight container. You can also freeze (undecorated) for up to 3 months.
Decorate with royal icing, buttercream icing, or any medium of your choice!