Follow these simple steps to make your own sugar cookies:

1. Preheat the Oven: Preheat your oven to 375°F (190°C).
2. Mix Dry Ingredients: In a bowl, whisk together flour, baking soda, baking powder, and salt.
3. Cream Butter and Sugar: In a large mixing bowl, cream together the softened butter and 1 ½ cups of sugar until smooth.
4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract until well blended.
5. Combine Mixtures: Gradually add the dry ingredient mixture to the wet ingredients. Stir until fully combined, ensuring no flour pockets remain.
6. Chill the Dough: If the dough is too soft, chill it in the refrigerator for about 30 minutes to make it easier to handle.
7. Scoop the Dough: Use a tablespoon or cookie scoop to portion out the dough. Roll each portion into a ball.
8. Roll in Sugar: If desired, roll each ball in the additional sugar before placing it on an ungreased baking sheet.
9. Flatten the Cookies: Gently press down on each cookie ball with the bottom of a glass to create a slightly flattened shape.
10. Bake: Bake in the preheated oven for 8 to 10 minutes, or until the edges are lightly golden.
11. Cool: Allow cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.
12. Decorate (Optional): Once cooled, feel free to decorate with icing or sprinkles if desired.