Make the Cookie Dough:

1. Cream the Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together using an electric mixer on medium speed until the mixture is light and fluffy. This should take about 2-3 minutes.
2. Add the Egg and Extracts: Beat in the egg, followed by the vanilla and almond extracts (if using). Continue to beat until smooth and well combined.
3. Combine the Dry Ingredients: In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.
4. Mix the Dough: Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix.

Chill the Dough:

5. Chill the Dough: Divide the dough into two equal portions. Shape each portion into a disk and wrap them in plastic wrap. Chill the dough in the refrigerator for at least 1 hour. Chilling will make the dough easier to roll out and will help the cookies hold their shape during baking.

Roll and Cut the Cookies:

6. Preheat the Oven: Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
7. Roll the Dough: Lightly flour your work surface and roll out one disk of dough to about ¼-inch thickness.
8. Cut Out Cookies: Use a round cookie cutter (about 2 inches in diameter) to cut out cookies. Gather and re-roll any dough scraps until you’ve cut out all of the cookies.
9. Place on Baking Sheets: Arrange the cookie cutouts on the prepared baking sheets, leaving about 2 inches of space between each cookie.

Add the Sprinkles:

10. Add Sprinkles: Gently press a handful of Christmas sprinkles onto the tops of the cookies, making sure they stick to the dough. If you want to stack them later, ensure the tops are coated with sprinkles.

Bake the Cookies:

11. Bake the Cookies: Bake the cookies in the preheated oven for 10-12 minutes, or until the edges are lightly golden. Keep a close eye on them to prevent overbaking.
12. Cool on a Wire Rack: Allow the cookies to cool on the baking sheets for a few minutes, then transfer them to a wire rack to cool completely.

Stack the Cookies:

13. Stack the Cookies: Once the cookies are completely cool, you can start stacking them. Use a small dollop of frosting or royal icing between each layer to help the cookies stick together.
14. Decorate: Optionally, sprinkle some colored sugar on top or more sprinkles for an extra festive touch.