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

Beat in the egg, vanilla extract, and almond extract until well combined.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until a stiff dough forms.

Divide the dough into two disks, wrap in plastic, and refrigerate for at least 1 hour.

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

On a floured surface, roll the dough to 1/4 inch thickness.

Cut out shapes using cookie cutters and place onto prepared baking sheets.

Bake for 8 to 10 minutes or until edges are just lightly golden.

Allow cookies to cool completely on a wire rack before decorating with royal icing.