Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.
In a large bowl, cream the softened unsalted butter and granulated sugar together until light and fluffy.
Beat in the egg, vanilla extract, and almond extract until well combined.
In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
Gradually add the dry ingredients to the wet ingredients, mixing until just combined to form a soft dough.
Roll the dough into 1-inch balls and place them 2 inches apart on the prepared baking sheets.
Bake for 10 to 12 minutes or until the edges are lightly golden but the centers remain soft.
Remove from the oven and allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.
Once cooled, stack the cookies neatly on a white ceramic plate and lightly dust with powdered sugar before serving.