Follow these simple steps to create your Snowman Cookies:

1. Prepare the Dough: In a bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
2. Cream Butter and Sugars: In a large mixing bowl, cream the softened butter, granulated sugar, and powdered sugar until fluffy.
3. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract until well combined.
4. Combine Dry and Wet Ingredients: Gradually add the dry mixture to the wet ingredients, mixing until a dough forms.
5. Chill the Dough: Wrap the dough in plastic wrap and refrigerate for at least 1 hour.
6. Preheat the Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
7. Roll Out the Dough: On a floured surface, roll out the chilled dough to about ¼ inch thick.
8. Cut Out Cookies: Use snowman-shaped cookie cutters to cut out cookies and place them on the prepared baking sheets.
9. Bake Cookies: Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.
10. Cool the Cookies: Remove from the oven and let the cookies cool on the baking sheets for 5 minutes before transferring them to wire racks to cool completely.
11. Decorate: Once cool, use royal icing and edible decorations to bring your snowmen to life.

These steps will guide you in creating delightful Snowman Cookies that are sure to impress!