Heat the oven to 350°F. Line cookie sheets with parchment paper for easy cleanup and no sticking.

In a medium bowl, whisk the flour, baking soda, baking powder, and salt until well combined.

In a large bowl, beat the butter and sugar with an electric mixer on medium speed until pale, airy, and fluffy, about 2 to 3 minutes.

Add the egg, vanilla, and almond extract, if using, and beat until smooth, stopping to scrape the bowl as needed.

Mix the dry ingredients into the wet mixture in three additions on low speed, scraping gently, until just incorporated.

If the dough is dry or crumbly, add milk 1 tablespoon at a time until it forms a soft, pliable dough that is not sticky.

Scoop rounded tablespoon portions of dough, roll them into balls, and place on the prepared sheets. Flatten each gently with the bottom of a glass or measuring cup.

Sprinkle colored sugar or sprinkles generously over the tops for a festive finish.

Bake for 8 to 10 minutes, until the edges are just lightly golden and the centers are set. Be careful not to overbake so the cookies stay soft.

Let the cookies cool on the baking sheets for a few minutes before transferring to a wire rack to finish cooling.