Preheat the oven to 350° and line two baking sheets with parchment paper. Set aside.
In a medium bowl, whisk together the flour, baking powder, baking soda and salt.
In a large bowl, use a hand mixer or stand mixer and combine together the butter and sugar and mix until mixture is light and fluffy.
Add and combine the egg and almond extract until mixture is combined and it turns light in color.
Add the dry ingredients and mix together until just combined, without overmixing.
Using a cookie scoop or spoon, scoop out 1 ½ tablespoon sized cookie dough balls onto your prepared baking sheets. You want to make sure you have 4-5 inches between each cookie dough ball.
Bake one tray of cookies for 8-11 minutes. The edges will be cooked but the middles will still be soft. Let the cookies cool on the pan for 10 minutes before moving them to a wire rack to cool completely.