Stir flour, and baking powder together and set mixture aside.
Now, beat the butter and granulated sugar together with a stand mixer until it gets smooth, fluffy and creamy.
After that, add whisked eggs, vanilla extract and almond extract ( Optional) together and mix thoroughly with the stand mixer to get a smoothly blended mixture
Make sure that all the ingredients are mixed properly. Otherwise, it will affect the taste of your favorite sugar cookies.
Now add the previously whisked mixture of flour and baking powder in the thick and wet buttery substance
Mix thoroughly. If you find the mixture too soft or too sticky, you can add a little amount of flour to it.
This is the step where you need to divide the soft dough into two equal parts.
Place the dough on a lightly flour sprinkled parchment paper. Now, make your rolling pin lightly floured and roll it down with each ¼ inch thickness.
Sprinkle flour on the rolled out doughs and place a piece of parchment paper on its top to avoid further sticking.
Then, place another rolled out dough on the top and make it cover up with a plastic wrap. Now, put it into the refrigerator for a minimum of 1-2 hours and up to a maximum of 2 days.
Now Preheat the oven to 350 degrees F
Remove the dough pieces from the refrigerator and use a cookie cutter to turn it into the shapes of cookies
Continue the process and shape all the cookies. You can shape the cookies according to your own choice.
Place all the cookies on the baking sheets with 3 inches gap between each and bake for 11-12 minutes
After baking, consider the sugar cookies to get cool down on the baking sheet for few minutes and then place it to a wire rack to make it get cooled permanently.
Now, your sugar cookies are ready to decorate with icing