1. Preheat the oven to 350°F and line baking sheets with parchment paper.

2. In a medium bowl, whisk together the flour, baking soda, baking powder, and salt.

3. In a large bowl, beat the softened butter and granulated sugar until pale, fluffy, and creamy.

4. Add the egg, vanilla extract, and almond extract if using, then mix until smooth.

5. Add the dry ingredients to the wet ingredients and mix just until a soft dough forms.

6. Cover and chill the dough for 30 minutes so the cookies bake thicker and softer.

7. Scoop the dough into balls, then roll each ball in granulated sugar.

8. Arrange the dough balls on the prepared baking sheets, leaving space between each one.

9. Bake for 9 to 11 minutes, until the edges are set and the centers still look slightly soft.

10. Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack.