In a medium bowl, whisk together the flour, baking powder, and salt until evenly combined.

In a large bowl, beat the softened butter and granulated sugar until light and fluffy, about 2–3 minutes.

Add the egg, vanilla extract, and almond extract (if using) and beat until fully combined, scraping the bowl once.

Gradually add the dry ingredients to the butter mixture and fold until a soft dough forms; avoid overmixing.

Divide the dough in half, shape each portion into a disc, wrap in plastic, and refrigerate for at least 1 hour to firm up.

Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll one disc of dough to 1/4-inch thickness on a lightly floured surface. Cut flower shapes and transfer them to prepared baking sheets, spacing 1 inch apart.

Decorate each cookie with colored sanding sugar or gently press edible flowers into the dough.

Bake the cookies for 8 to 10 minutes, or until the edges are a light golden brown and the centers look set.

Cool the cookies on the pan for 5 minutes, then transfer to a wire rack to cool completely.