Creating the perfect sugar cookies is a breeze with these simple steps:

1. Preheat Oven: Preheat your oven to 375°F (190°C).
2. Mix Dry Ingredients: In a bowl, whisk together flour, baking soda, baking powder, and salt. Set this mixture aside.
3. Cream Butter and Sugar: In a large bowl, cream together the softened butter and 1 ½ cups of sugar until smooth and fluffy.
4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract (if using) until well combined.
5. Combine Mixtures: Gradually mix the dry ingredients into the wet mixture until fully incorporated. The dough should be soft but not sticky.
6. Chill the Dough: Cover the dough with plastic wrap and refrigerate for about 30 minutes. This step helps the cookies maintain their shape while baking.
7. Prepare Baking Sheets: Line your baking sheets with parchment paper to prevent sticking.
8. Shape the Cookies: Roll the dough into small balls, approximately 1 inch in diameter. Roll each ball in the extra granulated sugar and place them on the prepared baking sheets.
9. Flatten Slightly: Use the bottom of a glass or your hands to flatten each cookie slightly.
10. Bake: Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.
11. Cool: Remove from the oven and let the cookies cool on the baking sheets for a few minutes before transferring them to wire racks to cool completely.

Following these steps will guide you to creating the most delicious sugar cookies that are sure to delight everyone!