Add Wet Ingredients: Add the room temperature egg, vanilla extract, and almond extract. Mix on high speed until fully combined, scraping down the sides of the bowl.

Incorporate Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry mixture to the wet ingredients on low speed until a dough forms.

Roll and Chill: Divide the dough into two batches. Roll each batch out between two pieces of parchment paper or on silicone mats to 1/4-inch thickness. Refrigerate the rolled dough for at least 1-2 hours to ensure the cookies hold their shape.

Preheat and Cut: Preheat oven to 350°F (177°C). Remove the dough from the fridge and cut into hearts using cookie cutters.

Bake: Arrange cookies on baking sheets lined with parchment paper or silicone baking mats. Bake for 8-12 minutes, or until the edges are slightly crisp and the centers remain soft.

Cool: Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Decorate: Once cooled, decorate with Royal Icing using piping bags and tips, or apply store-bought candies/sprinkles as desired.