In a large bowl or stand mixer, cream the butter (or dairy-free substitute) and granulated sugar until light and fluffy, approximately 2-3 minutes.

Beat in the egg, vanilla extract, and almond extract until the mixture is fully emulsified.

In a separate medium bowl, whisk together the gluten-free flour, baking powder, and salt to ensure even distribution of leavening agents.

Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until a cohesive, thick dough forms.

Divide the dough into two equal portions and shape each into a cylindrical log approximately 2 inches (5cm) in diameter.

Wrap each log tightly in plastic wrap and refrigerate for a minimum of 2 hours, or until the dough is firm enough to slice without deforming.

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

Remove logs from the refrigerator and, using a sharp non-serrated knife, slice into 0.25-inch (6mm) thick rounds.

Place the rounds on the prepared baking sheets, maintaining a 1-inch clearance between each cookie.

Bake for 10 to 12 minutes, or until the edges are structurally set but have not developed significant browning.

Allow the cookies to remain on the baking sheet for 5 minutes to stabilize before transferring to a wire cooling rack for complete thermal equilibrium.