In the bowl of a stand mixer fitted with the paddle attachment, or in a large mixing bowl with a hand mixer, combine the softened butter and 1 cup of sugar. Begin mixing on low speed to incorporate, then increase to medium speed and beat for 4 to 5 minutes, or until the mixture appears pale and fluffy.

Add the egg, vanilla extract, and almond extract (if using). Beat for 1 to 2 minutes, pausing once or twice to scrape down the sides of the bowl, ensuring that all ingredients are fully integrated.

In a separate mixing bowl, whisk together the flour, salt, and baking powder. Gradually add the dry mixture to the creamed butter mixture, mixing on low speed only until the flour is just combined. Avoid overmixing to preserve the cookies’ soft texture.

Pour the remaining 1 cup of sugar into a shallow bowl. Line a rimmed baking sheet with parchment paper that fits inside your freezer. Using a 1-ounce cookie scoop or a heaping tablespoon, shape the dough into balls approximately 1 1/2 inches in diameter. Roll each ball in sugar, then place them closely together on the prepared baking sheet. Transfer to the freezer and chill for 30 minutes.

While the dough chills, preheat the oven to 400°F (200°C). Arrange the oven racks in the upper and lower thirds. Line two additional baking sheets with parchment paper.

Once the dough has chilled, divide the cookie dough balls between the prepared baking sheets, leaving 3 inches of space between each to allow for spreading. Using the flat bottom of a drinking glass or measuring cup, press down gently on each dough ball until it measures approximately 2 1/2 to 3 inches across.

If the dough feels too firm to flatten, allow it to rest at room temperature for 2–3 minutes before pressing. Should any cracks appear, simply press the edges back together gently.

Bake the cookies for 5 minutes, then rotate and swap the baking sheets between the racks. Continue baking for an additional 3 to 5 minutes, or until the edges are lightly golden and the centers are just set.

Remove the cookies from the oven and allow them to rest on the baking sheets for 3–5 minutes before transferring them to a wire rack to cool completely. Serve once cooled or store for later enjoyment.