In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
In a large mixing bowl, beat the softened butter and granulated sugar with a hand mixer until light and fluffy—about 2–3 minutes.
Add in the egg, vanilla extract, and almond extract, mixing until fully incorporated.
Slowly add the dry ingredients to the wet mixture, mixing just until a soft dough forms.
Divide the dough into two portions, flatten into discs, wrap in plastic wrap, and chill for at least 1 hour.
Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
On a lightly floured surface, roll dough to about 1/4 inch thickness. Use a heart-shaped cookie cutter to cut out cookies.
Place cookies on prepared baking sheets about 2 inches apart.
Bake for 8–10 minutes, or until edges are lightly golden.
Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
Once cooled, decorate with royal icing and allow to set completely before serving or storing.