Creating Soft Cut Out Sugar Cookies involves a few simple steps. Follow this guide to ensure your cookies turn out perfectly:

1. Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt.
2. Cream Butter and Sugar: In a large bowl, beat the softened butter and granulated sugar until light and fluffy.
3. Add Egg and Extracts: Mix in the egg, vanilla extract, and almond extract until well combined.
4. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until just incorporated.
5. Chill the Dough: Divide the dough into two discs, wrap them in plastic wrap, and refrigerate for at least one hour.
6. Preheat Oven: Preheat your oven to 350°F (175°C).
7. Roll Out Dough: On a lightly floured surface, roll out one disc of dough to about ¼ inch thick.
8. Cut Shapes: Use your favorite cookie cutters to cut out shapes and place them on a baking sheet lined with parchment paper.
9. Bake: Bake in the preheated oven for 8-10 minutes, or until the edges are just beginning to turn golden.
10. Cool: Remove from the oven and let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.
11. Decorate: Once cooled, decorate with royal icing or buttercream and dust with powdered sugar if desired.

These simple steps will guide you in creating a batch of Soft Cut Out Sugar Cookies that are not only delicious but also visually stunning!