Step 1: Preheat oven to 400-degrees F. In the bowl of a stand mixer, combine sugar, powdered sugar, butter, and shortening. Mix until well combined.
Step 2: Add eggs, vanilla, and almond extract and mix until combined. Scrape the sides of the bowl.
Step 3: In a medium-sized bowl whisk together the dry ingredients – flour, salt, and baking powder.
Step 4: Add flour mixture to sugar mixture a little at a time. Mix until the dough pulls away from the sides and forms a soft ball when pressed together.
Step 5: Remove dough from bowl and roll out onto a lightly floured surface (about ¼ cup flour). Roll out to 3/8-inch thickness (see notes above).
Step 6: Cut out shapes using cookie cutters.
Step 7: Bake cookies on a lined baking sheet for 7 minutes (6 minutes for smaller cookies). Remove cookies from pan and allow to cool on a cooling rack.
Step 8: After cookies have completely cooled, they are ready for decorating (see notes above).
