Instructions

1. Whisk the flour, baking powder, and salt in a medium bowl to combine and break up any lumps.
2. In a large bowl with a hand mixer or in a stand mixer fitted with the paddle, beat the butter and sugar on medium speed until light and fluffy, 2 to 3 minutes. Beat in the egg, egg yolk, vanilla, and almond extract (if using) until smooth, scraping the bowl.
3. Add the dry ingredients in two additions, mixing on low until the dough comes together and no floury streaks remain. The dough should be soft but not sticky.
4. Divide the dough in half, shape into two disks, and wrap tightly. Chill until firm but rollable, 45 to 60 minutes, or up to 3 days.
5. Preheat the oven to 350°F (175°C). Line 2 baking sheets with parchment paper and lightly dust a work surface or use two sheets of parchment for rolling.
6. Roll one disk of dough to about 1/4 inch thickness. If the dough cracks, let it warm for a few minutes; if it sticks, dust lightly with flour. Cut out shapes and place 1 inch apart on prepared sheets. Gather scraps, gently re-roll once, and cut more cookies.
7. If the kitchen is warm, chill the cut cookies on the sheets for 10 minutes to help them hold shape. Bake until the edges look set and the centers look dry but not browned, 9 to 11 minutes.
8. Cool on the sheet for 5 minutes, then transfer to a rack to cool completely. Decorate with royal icing, buttercream, or a simple glaze, and add sprinkles if you like.
9. For make-ahead storage: cool cookies completely before storing. Keep undecorated cookies in an airtight container at room temperature up to 3 days, or freeze up to 2 months. Thaw in the fridge overnight before decorating.
10. For freezing dough: wrap disks tightly and freeze up to 2 months. Thaw in the fridge overnight, then roll, cut, and bake as directed.