Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
In a bowl, whisk together flour, baking soda, baking powder, and salt.
In a separate large bowl, cream butter and sugar until light and fluffy.
Beat in egg, vanilla extract, and almond extract if using.
Gradually mix in the dry ingredients until dough forms.
Scoop rounded tablespoons of dough and roll into balls. Place 2 inches apart on prepared sheets.
Flatten slightly with the bottom of a glass or leave as is for puffier cookies.
Bake for 8–10 minutes, until edges are just starting to turn golden.
Cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely.