Preheat oven to 350°F. Line 2 baking sheets with parchment paper.
In a large bowl, beat the softened butter and granulated sugar on medium speed until light and fluffy, about 2 to 3 minutes.
Beat in the egg, vanilla extract, and almond extract (if using) until smooth.
Whisk together the flour, baking powder, and salt. Add the dry ingredients to the wet ingredients and mix on low until just combined; do not overmix.
Scoop dough into 1.5-tablespoon portions and roll into balls. If desired, roll each ball in sanding sugar and place 2 inches apart on the prepared sheets.
Gently press each dough ball to about 0.5 inch thick with the bottom of a glass for even baking.
Bake until edges are set and tops look pale and just dry, 9 to 11 minutes. Do not overbake for soft centers.
Cool on the sheet for 5 minutes, then transfer to a wire rack to cool completely.
Notes
For extra vanilla flavor, swap 0.5 teaspoon vanilla for vanilla bean paste. Cookies keep in an airtight container at room temperature for up to 5 days or freeze up to 2 months.