Cream together softened butter (room temperature, not melted) and sugar in a large bowl. Add flour, sea salt, and baking powder and mix until just combined. Add egg, vanilla, and almond extracts and mix well. You can use an electric mixer but without equipment I use my hands to thoroughly mix all ingredients.
Chill cookie dough as a flattened round for about 45 minutes-1 hour.
Let dough sit at room temperature for a bit to soften enough to roll out.
Line 2 cookie sheets with parchment paper. Lightly flour work surface and roll out half the dough until about ¼ -⅓ inch thick (option to roll out dough between 2 pieces of parchment paper to avoid adding more flour). Use cookie cutter to cut out round and press together scraps to form more rounds, trying to use as little flour as possible.
I recommend using your fingers to transfer the rounds onto the cookie sheet. That way you can feel how thick the slices are- if they’re paper thin and ripping, they’re too thin. If you feel a super thick one, roll it out a bit more and re-cut. Make sure the cookies aren’t touching but they don’t need a big gap.
Preheat oven to 375°F and chill first filled cookie sheet while rolling out the second half of the dough.
Bake 1 cookie sheet for 9-10 minutes while the 2nd batch chills. Transfer baked cookies onto cooling rack to cool. If you're making larger and thicker cookies, bake for about 10-11 minutes.
Let cookies cool completely before icing or storing.