Step 1: Prepare the Dough

1. Cream the Butter and Sugar: In a large mixing bowl, use an electric mixer to cream the softened butter and sugar together until the mixture is light and fluffy. This usually takes about 3-5 minutes. Proper creaming incorporates air into the dough, which helps the cookies rise and become tender.
2. Add the Egg and Vanilla: Beat in the egg and vanilla extract (and almond extract, if using) until well combined. Ensure the mixture is smooth and homogenous, which is vital for consistent flavor throughout your cookies.
3. Combine Dry Ingredients: In a separate bowl, whisk together the all-purpose flour and salt. This step helps to evenly distribute the salt and ensures that the flour is aerated, preventing clumps.
4. Mix the Dough: Gradually add the dry ingredients to the butter mixture, mixing on low speed until a dough forms and all ingredients are well incorporated. Be careful not to overmix, as this can lead to tougher cookies.
5. Chill the Dough: Wrap the dough in plastic wrap and refrigerate for at least 1 hour. Chilling the dough is crucial for maintaining the cookies’ shape during baking and enhances the flavors as the ingredients meld together.

Step 2: Shape and Bake

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper to prevent sticking and promote even baking.
2. Roll and Cut: On a lightly floured surface, roll out the chilled dough to about 1/4 inch thickness. Use cookie cutters to shape the cookies as desired. For perfectly uniform cookies, consider using a rolling pin with guides.
3. Place on Baking Sheets: Arrange the cut-out cookies on the prepared baking sheets, leaving some space between each cookie to allow for spreading.
4. Bake: Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden. Keep an eye on your cookies as baking times can vary based on oven accuracy and the thickness of the cookies.
5. Cool: Allow the cookies to cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely. Cooling on the rack ensures they don’t become soggy on the bottom.