Preheat your oven to 375°F (190°C). Line baking sheets with parchment paper.
In a small bowl, stir together the flour, baking soda, and baking powder. Set aside.
In a large bowl, cream together the softened butter and sugar until smooth and fluffy.
Beat in the egg, vanilla extract, and almond extract (if using) until well combined.
Gradually blend in the dry ingredients until fully incorporated.
Roll the dough into balls, about 1 inch in diameter. Roll each ball in the granulated sugar to coat.
Place the sugar-coated balls on the prepared baking sheets, spacing them about 2 inches apart.
Flatten each ball slightly with the bottom of a glass or your hand.
Bake for 8 to 10 minutes, or until the edges are lightly golden. Remove from the oven and let cool on the baking sheets for a few minutes before transferring to wire racks to cool completely.