Brown the Butter: In a medium saucepan over medium heat, melt the unsalted butter, stirring frequently until it turns golden brown (5-7 minutes). Chill in the refrigerator for 1-2 hours until firm.

Prep the Dough: Allow the cooled butter to rest for 15 minutes at room temperature. Preheat the oven to 350°F (177°C) and line a baking sheet with parchment paper.

Mix Ingredients: Combine the cooled brown butter and granulated sugar in a stand mixer until light and fluffy (2-3 minutes). Add the egg, vanilla, and almond extract at low speed.

Incorporate Dry Ingredients: Gradually mix in baking powder, then add flour until the dough becomes soft and manageable.

Roll & Cut Out: Roll out the dough to 1/8 to 1/4 inch thick, cut into shapes with cookie cutters, and place on the prepared baking sheet.

Bake: Bake for 6-8 minutes, until edges are set and centers are still soft.

Cool: Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack.