Creating these incredible sugar cookies is straightforward when you follow these steps:

1. Preheat the Oven: Preheat your oven to 375°F (190°C) and line baking sheets with parchment paper.
2. Combine Dry Ingredients: In a medium bowl, whisk together the flour, baking soda, baking powder, and salt.
3. Cream Butter and Sugar: In a large bowl, cream together the softened butter and sugar until smooth and fluffy.
4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract until well blended.
5. Mix in Dry Ingredients: Gradually blend the dry ingredients into the wet mixture until just combined.
6. Add Milk: Stir in the milk until the dough is smooth and slightly sticky.
7. Form Cookies: Roll the dough into small balls, about 1 inch in diameter. Place them on the prepared baking sheets, spacing them about 2 inches apart.
8. Flatten and Sprinkle: Use the bottom of a glass to gently flatten each cookie ball. Sprinkle additional sugar on top if desired.
9. Bake: Place in the preheated oven and bake for 8-10 minutes, until the edges are golden brown.
10. Cool: Remove from the oven and allow the cookies to cool on the baking sheets for 10 minutes before transferring them to wire racks to cool completely.

Follow these steps, and you’ll have a lovely batch of sugar cookies ready to enjoy!