In a large bowl or stand mixer fitted with the paddle attachment, cream the softened butter and granulated sugar together on medium speed for 2 minutes until smooth and combined.
Add the egg, vanilla extract, and almond extract, then beat until incorporated.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture on low speed, mixing just until a cohesive dough forms.
Divide dough in half, flatten each half into a disc, wrap in plastic wrap, and refrigerate for at least 1 hour so the cookies do not spread in the oven.