Soft cut-out sugar cookies with crisp edges and thick, tender centers, boasting irresistible buttery vanilla flavor and a perfectly flat surface for decorating.
In a medium bowl, whisk together the flour, baking powder, and salt; set aside.
In a large bowl using a handheld or stand mixer fitted with a paddle, beat the butter and sugar on high speed until light and creamy, about 3 minutes.
Add the egg, vanilla, and almond extract (if using); beat on high until combined, about 1 minute. Scrape down the bowl and beat again as needed.
Add the dry ingredients to the wet ingredients and mix just until a soft dough forms.
Divide the dough into 2 equal pieces.
Roll each portion out to about 1/4 inch thick on lightly floured parchment paper or a silicone baking mat. Stack the rolled sheets (parchment between) on a baking sheet.
Refrigerate the rolled-out dough for at least 2 hours and up to 2 days.
Cut the chilled dough into shapes with cookie cutters, gathering and re-rolling scraps as needed.
Bake the cookies until the edges are set, about 11–12 minutes, depending on size. Cool on the baking sheet briefly, then transfer to a rack to cool completely.
Decorate cooled cookies with royal icing, easy glaze icing, or cookie buttercream, and add sprinkles as desired.