Make the Dough
In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
In a large mixing bowl, cream the softened butter and sugar until light and fluffy (about 2–3 minutes). Add the egg, vanilla, and almond extract. Mix until combined.
Gradually add the dry ingredients to the wet mixture and mix until a soft dough forms.
Chill
Wrap the dough in plastic wrap and refrigerate for at least 1 hour. This helps prevent spreading and makes rolling easier.
Roll & Cut
Preheat oven to 350°F.
Lightly flour your surface and roll the dough to about ¼-inch thickness. Use a shamrock cookie cutter to cut shapes.
Place cookies on a parchment-lined baking sheet about 1 inch apart.
Bake
Bake for 8–10 minutes, or until edges are just lightly golden. Do not overbake.
Let cookies cool on the pan for 5 minutes, then transfer to a wire rack to cool completely before decorating.