Follow these straightforward steps to create delicious Christmas Sugar Cookies that everyone will love:

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

1. Mix Dry Ingredients: In a medium bowl, whisk together the all-purpose flour, baking powder, and salt. Set aside.

1. Cream Butter and Sugar: In a large bowl, beat the softened butter and granulated sugar together until light and fluffy.

1. Add Egg and Extracts: Mix in the egg, vanilla extract, and almond extract (if using), and combine well.

1. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, stirring until a soft dough forms.

1. Chill Dough (optional): For easier handling, wrap the dough in plastic wrap and refrigerate for 1-2 hours.

1. Roll Out Dough: On a lightly floured surface, roll out the dough to about ¼ inch thick. Cut out desired shapes with cookie cutters.

1. Place on Baking Sheet: Transfer the cookie cutouts to the prepared baking sheets, spacing them about 2 inches apart.

1. Bake Cookies: Bake in the preheated oven for 8-10 minutes or until the edges are lightly golden.

1. Cool Cookies: Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring them to wire racks to cool completely.

1. Prepare Icing: In a mixing bowl, combine powdered sugar and enough milk to reach your desired consistency. If using food coloring, divide and dye portions as needed.

1. Decorate Cookies: Once cooled, decorate the cookies using icing and sprinkles. Allow to set before serving.

These steps will have you baking a delightful batch of Christmas Sugar Cookies that look and taste festive!