1. Start off by creaming together the unsalted butter and sugar using an electric mixer.
2. Add the egg, vanilla flavor and almond extract. Almond extract is optional but it helps with the flavor.
3. Beat on high until it is smooth and creamy.
4. In a large bowl, whisk together all-purpose flour, baking powder and salt.
5. Add it gradually on the mixture and beat on low and then adjust to medium until fully combined. If the dough seems too soft, you can add 1 tbsp of flour or more until it is better consistency for rolling.
6. Get half part of the dough and roll it on a parchment paper. Sprinkle the surface with flour so that it will not stick. Do this with the rest of the dough.
7. Chill for 2 hours. (You can do the rolling after chilling the dough. Just wrap it tightly on a plastic or cling wrap.)
8. The dough is now ready. Use your favorite cookie cutter to shape the dough. And lay it on an ungreased cookie sheet or use parchment paper.  Re- roll the rest of the dough until all is used.
9. In a pre-heated oven, bake the cookies at 150 degrees Celsius for 8-10 minutes.

Frosting

1. Beat together powdered sugar, softened unsalted butter, heavy cream and vanilla flavoring.
2. Beat on high until you get a smooth and stiff frosting.
3. You can now add food coloring to decorate your cookies.
4. Wait for a few hours for the frosting to harden completely and then enjoy the cookies.