Whisk the dry ingredients: In a medium bowl, whisk flour, cornstarch, baking powder, and salt. Set aside.

Cream the butter and sugars: In a large bowl, beat butter, granulated sugar, and powdered sugar on medium speed for 2–3 minutes, until light and slightly fluffy. Scrape the bowl.

Add the egg and flavor: Beat in the egg, vanilla, and almond extract until smooth. Don’t overmix here—just combine.

Combine wet and dry: Add the dry ingredients in two additions on low speed. Mix until a soft dough forms and no dry patches remain.

Divide and chill: Split the dough into two equal discs. Wrap tightly in plastic and chill for at least 1 hour (or up to 48 hours). Chilling helps prevent spreading and makes rolling easier.

Preheat and prep: Heat oven to 350°F (175°C). Line baking sheets with parchment paper or silicone mats.

Roll the dough: Lightly flour your surface or use powdered sugar for a softer finish. Roll one disc at a time to 1/4 inch (6 mm) thickness. Rotate the dough occasionally to prevent sticking.

Cut shapes: Use cookie cutters and transfer shapes to prepared sheets, spacing about 1 inch apart. Re-roll scraps gently and keep thickness consistent.

Chill again (optional but helpful): For extra sharp edges, pop the sheet with cut cookies into the fridge for 10 minutes before baking.

Bake: Bake for 8–11 minutes, depending on size. The edges should look set and just barely golden; the centers should look dry but pale.

Cool: Let cookies rest on the sheet for 5 minutes, then move to a wire rack to cool completely before decorating.

Decorate or store: Once cool, decorate with royal icing, buttercream, or a simple glaze. Let icing set before stacking.