Prepare the Dough

1. Mix Dry Ingredients: In a medium bowl, whisk together the all-purpose flour, almond flour, baking powder, and salt. Set aside.
2. Cream Butter and Sugar: In a large mixing bowl, cream the softened butter and granulated sugar until light and fluffy.
3. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract until well combined.
4. Combine Wet and Dry Ingredients: Gradually add the dry ingredients to the wet mixture, mixing until just combined. Stir in the chopped nuts and mini chocolate chips, if using.

Chill the Dough

1. Chill: Cover the dough with plastic wrap and refrigerate for at least 30 minutes to firm up.

Shape and Bake

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. Shape Cookies: Once chilled, scoop tablespoons of dough and roll them into balls or shape them into crescents. Place them on the prepared baking sheet, spacing them about 2 inches apart.
3. Bake: Bake for 10-12 minutes or until the edges are lightly golden. Remove from the oven and let them cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.

Decorate the Cookies

1. Dust with Powdered Sugar: Once the cookies are completely cooled, dust them generously with powdered sugar.
2. Prepare Icing (Optional): For a decorative touch, mix powdered sugar with milk or water to create a thick icing. Divide into bowls and tint with food coloring if desired.
3. Drizzle Icing: Use a piping bag or fork to drizzle icing over the cookies for an extra festive flair.