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Step 1
In a mixing bowl whisk together flour, baking powder and salt. Set aside.
Step 2
In the bowl of an electric stand mixer fitted with the paddle attachment mix together butter and sugar until just well blended (don't mix until pale and fluffy or cookies will spread). Scrape down bowl.
Step 3
Mix in egg, vanilla extract and almond extract. Scrape down bowl.
Step 4
Add flour mixture and mix until combined. Scoop dough out and divide into two equal portions and shape each into a ball.
Step 5
Dust and roll each dough ball in a little flour then using a rolling pin roll each portion out to 1/4-inch thick oval between two large sheets of parchment paper.
Step 6
Transfer dough in parchment paper to 13 by 9-inch baking sheets (or another flat surface like a cutting board) and freeze for 15 minutes (or refrigerate 1 hour).
Step 7
Meanwhile preheat oven to 350 degrees. Line two 18 by 13-inch baking sheets with parchment paper.
Step 8
Remove chilled dough and cut into desired shapes using cookie cutters. Transfer to lined baking sheet spacing at least 1-inch apart and bake 9 to 12 minutes until nearly set.
Step 9
Let cookies cool on baking sheet at least 15 minutes before transferring to a wire rack to cool.
Step 10
Repeat process with remaining dough, pressing scraps together into a new ball (if it is too cold from freezer let it rest at room temp a few minutes before cutting shapes). Transfer cookies to a cool baking sheet with parchment paper.
Step 11
Let cookies cool completely before icing. Cookies may be stored stacked in an airtight container.