Step 1: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
Step 2: In a large bowl or stand mixer, cream together the softened butter and granulated sugar until pale and fluffy, about 3-5 minutes.
Step 3: Add the egg, vanilla extract, and almond extract to the butter mixture. Beat until well combined, scraping down the sides as needed.
Step 4: Gradually add the dry ingredients to the wet ingredients, mixing on low speed just until the flour is incorporated. Do not overmix.
Step 5: Divide the dough into two disks, wrap in plastic wrap, and refrigerate for at least 1 hour (or up to 2 days).
Step 6: Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
Step 7: On a lightly floured surface, roll out one disk of dough to 1/4 inch thickness. Use a bat-shaped cookie cutter to cut shapes.
Step 8: Place the shapes 1 inch apart on the prepared baking sheets. Bake for 9-11 minutes, or until the edges are set but not browned.
Step 9: Allow the bat shaped sugar cookies to cool on the pan for 5 minutes before transferring to a wire rack to cool completely before decorating.