Preheat the oven to 350 degrees Fahrenheit. Prepare a baking sheet with parchment paper.
Whisk together dry ingredients: flour, baking powder, and salt. Set aside.
In a mixing bowl, blend the butter and sugar until creamy and light with a hand mixer or stand mixer.
Add egg, almond extract, and vanilla extract and mix well.
Slowly add dry ingredients and mix until combined. Dough may be a little crumbly.
Turn out the dough onto a surface sprinkled with powdered sugar or flour. Press into a ball and then roll out to ¼ inch thickness.
Use a shamrock shaped cookie cutters to cut out the dough. Carefully lift shaped cookies to the baking sheet. Using a flat spatula is recommended to help the cookies maintain their shape.
Bake cookies for 7 to 9 minutes. Do not brown the cookies.
Remove cookies from oven and allow them to cool for at least 20 minutes on the baking sheet before carefully removing to a cooling rack.