Follow these simple steps to create your Halloween Sugar Cookies:

1. Preheat Your Oven: Set your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking powder, baking soda, and salt until well combined.
3. Cream Butter and Sugar: In a large mixing bowl, cream the softened butter and granulated sugar together until light and fluffy, approximately 3-4 minutes.
4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract. Mix until combined.
5. Combine Mixtures: Gradually add the flour mixture to the wet ingredients. Stir until the dough forms and is cohesive.
6. Chill the Dough: Divide the dough in half, wrap in plastic wrap, and refrigerate for at least 30 minutes (this helps with handling).
7. Roll Out the Dough: On a floured surface, roll out one portion of the chilled dough to about ¼-inch thickness.
8. Cut Shapes: Use cookie cutters to cut out various Halloween shapes like ghosts, pumpkins, and bats. Place them on prepared baking sheets.
9. Bake: Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden.
10. Cool: Remove from the oven and let the cookies cool on the baking sheet for 5 minutes before transferring to wire racks to cool completely.
11. Decorate: Once cooled, use icing and edible decorations to bring your cookies to life.

These steps will lead you smoothly through the process of creating delightful Halloween Sugar Cookies that are sure to be a hit with everyone!