Making Christmas Sugar Cookies is a joyous and straightforward process. Follow these steps to create your batch:

1. Prepare the Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large mixing bowl, cream the softened butter and granulated sugar together until light and fluffy.
4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract (if using) until well combined.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.
6. Chill the Dough: Wrap the dough in plastic wrap and refrigerate for at least one hour. This step is crucial for easier rolling.
7. Roll Out the Dough: On a floured surface, roll out the chilled dough to about ¼-inch thickness.
8. Cut Shapes: Use cookie cutters to cut out shapes and transfer them to the prepared baking sheets.
9. Bake: Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.
10. Cool: Remove the cookies from the oven and let them cool on the baking sheets for a few minutes before transferring them to wire racks to cool completely.
11. Decorate: Once cooled, decorate the cookies with icing or colored sprinkles as desired.

These simple steps will lead you to a delightful batch of Christmas Sugar Cookies that everyone will adore!