Combine the butter and sugar in a mixing bowl and beat until smooth and creamy.
1/2 cup butter, 2/3 cup sugar
Add the egg, vanilla extract, and almond extract and beat until combined.
1 large egg, 1 tsp vanilla extract, 1/2 tsp almond extract
In another bowl, whisk together the flour, baking powder, corn starch, and salt.
1 3/4 cups all purpose flour, 1/4 tsp baking powder, 1 tbsp corn starch, 1/4 tsp salt
Combine the dry ingredients with the wet ingredients. Stir together until combined into a smooth dough.
Shape the sugar cookie dough into a ball with your hands, cover with plastic wrap, and place in the fridge to chill for at least 1 hour.
Preheat the oven to 350F and line two baking sheets with parchment paper. Roll out the chilled sugar cookie dough until it's about ¼” thick.
Use cookie cutters to cut out shapes in a Christmas theme.
Transfer shapes to a prepared baking sheet.
Bake the cookies for 10 minutes, or until the edges of the cookies just start to turn a very light golden color but are not crispy.
Leave on the baking sheets for about 10 minutes, then transfer to a wire rack to cool completely.