Baking Heart-Shaped Sugar Cookies is a delightful experience, and following these steps will help you succeed:

1. Preheat the Oven: Start by preheating your oven to 350°F (175°C). This ensures even baking.

1. Mix the Butter and Sugar: In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.

1. Add the Egg and Extracts: Beat in the egg, followed by the vanilla extract and almond extract, mixing until combined.

1. Combine Dry Ingredients: In another bowl, whisk together the all-purpose flour, baking powder, and salt.

1. Mix Dry and Wet Ingredients: Gradually add the dry ingredients to the wet mixture, stirring until a soft dough forms.

1. Chill the Dough: Wrap the dough in plastic wrap and refrigerate for at least one hour. Chilling helps the cookies maintain their shape while baking.

1. Roll Out the Dough: Once chilled, lightly flour your work surface. Roll out the dough to about ¼-inch thickness.

1. Cut Out Shapes: Use a heart-shaped cookie cutter to cut out your cookies. Place them on a baking sheet lined with parchment paper, leaving some space between each cookie.

1. Bake the Cookies: Bake in the preheated oven for 10-12 minutes, or until the edges start to turn a light golden color.

1. Cool Cookies: Remove from the oven and let them cool on the baking sheet for a few minutes before transferring to wire racks to cool completely.

1. Decorate: Once cooled, decorate your cookies with icing, sprinkles, or a simple dusting of powdered sugar as desired.

These simple steps will bring your Heart-Shaped Sugar Cookies to life, making them a joy to make and even more delightful to taste.