Creating these delightful Christmas Sugar Cookies is straightforward when following these steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large mixing bowl, cream the softened butter and granulated sugar together until light 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 add the dry ingredients to the wet mixture, mixing until a dough forms.
6. Chill Dough: Cover the dough with plastic wrap and chill in the refrigerator for at least 1 hour.
7. Roll Out Dough: On a floured surface, roll out the chilled dough to about ¼ inch thick.
8. Cut Shapes: Use cookie cutters to cut out shapes and place them on the prepared baking sheets.
9. Bake: Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden.
10. Cool: Remove cookies from the oven and allow them to cool on the baking sheets for 10 minutes before transferring to wire racks.
11. Prepare Icing: In a mixing bowl, combine powdered sugar with a little water or milk to create a smooth icing. Divide and color as desired.
12. Decorate: Once the cookies are completely cool, use the icing to decorate them and add sprinkles if desired.

These simple steps will guide you in creating delicious and beautiful Christmas Sugar Cookies that will surely impress everyone at your holiday gatherings!