Creating sugar cookies for decorating can be easy and fun if you follow these straightforward steps:

1. Prepare the Dough: In a bowl, combine the flour, baking powder, and salt. Set aside.
2. Cream the Butter and Sugar: In a separate bowl, cream the softened butter and granulated sugar until light and fluffy.
3. Add Egg and Flavorings: Beat in the egg, vanilla extract, and almond extract until combined.
4. Mix Dry Ingredients: Gradually add the flour mixture to the butter mixture. Mix until just combined, being careful not to overwork the dough.
5. Chill the Dough: Divide the dough into two discs, wrap each in plastic wrap, and refrigerate for at least 1 hour.
6. Preheat the Oven: Preheat your oven to 350°F (175°C) while the dough is chilling.
7. Roll Out the Dough: On a lightly floured surface, roll out one disc of dough to about ¼ inch thick.
8. Cut Out Shapes: Use cookie cutters to cut out desired shapes and place them on a baking sheet lined with parchment paper.
9. Bake: Bake for 10–12 minutes or until the edges are lightly golden. Remove from the oven and let them cool on the sheet for a few minutes before transferring to a wire rack.
10. Decorate: Once cooled, use royal icing or fondant to decorate as desired. You can add food coloring to the icing for more vibrant designs.

Following these steps will lead you to beautifully baked and decorated sugar cookies that everyone will love.