Let your butter and eggs come to room temperature. Line baking pans with silicone liners or spray lightly with cooking spray.

Cream butter and sugar in a large mixing bowl. Beat with a hand mixer until fluffy and smooth. Add the eggs, almond extract, and vanilla; beat until well combined.

Whisk together the flour, baking powder, and salt in a small bowl. Stir into the wet ingredients just until flour is moistened.

Cover dough or wrap in plastic wrap and chill for an hour or two. (You can chill it up to 24 hours.)

Let the dough sit at room temperature for 20-30 minutes, then roll out about 1/4" thick on a floured counter.

Preheat your oven to 375°.

Use heart shape cookie cutters to cut out the cookies, rerolling the dough as needed.

Place the cookies at least an inch apart on prepared pans.

Bake at 375° for about 6-8 minutes.

Let cool on pans for 4-5 minutes, then remove to wire racks to cool completely.

Frost with sugar cookie frosting, or royal icing if you prefer.