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

In a large bowl, cream the softened butter and sugar until light and fluffy.

Add the eggs, vanilla, and almond extract (if using) and mix until combined.

Gradually stir in the dry ingredients until a dough forms, being careful not to overmix.

Wrap the dough in plastic wrap and refrigerate for at least 1 hour to make rolling easier.

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

Roll out the dough on a lightly floured surface to 1/4-inch thickness. Cut with cookie cutters and place on the prepared sheets, 1 inch apart.

Bake 8–10 minutes, until the edges are lightly golden. Cool on the sheet for a few minutes, then transfer to a wire rack to cool completely.