Whisk the flour, baking powder, and salt in a medium bowl.
Beat the softened butter and 1 cup sugar until creamy and lighter in color, about 2 to 3 minutes. Beat in the egg, vanilla, and almond extract, if using.
Mix the dry ingredients into the butter mixture on low just until no dry streaks remain. Do not overmix. Cover and chill for 1 hour.
Heat the oven to 350°F (175°C). Line two baking sheets with parchment. Scoop the dough into 24 portions, about 1 1/2 tablespoons each. Roll in the optional sugar and place 2 inches apart.
Bake one sheet at a time for 9 to 11 minutes, until the edges look set and the bottoms are pale golden; the centers should still look soft. Cool on the sheet for 5 minutes, then move to a rack.