1. Preheat the oven to 350°F (175°C) and line two baking sheets with parchment paper or silicone baking mats.

2. In a medium bowl, whisk together the all-purpose flour, baking powder, and fine salt until well combined.

3. In a large mixing bowl, beat the softened unsalted butter with the granulated sugar until light, creamy, and slightly fluffy, about 2–3 minutes.

4. Add the egg to the butter mixture and beat until fully incorporated, then mix in the vanilla extract and almond extract.

5. With the mixer on low speed, add the flour mixture in two additions, alternating with the milk, mixing just until a soft dough forms and no dry streaks remain.

6. Scoop tablespoon-size portions of dough and roll them into smooth balls between your palms, then arrange them on the prepared baking sheets about 2 inches apart.

7. Use the tines of a fork to gently press a crisscross pattern on top of each dough ball, flattening them slightly.

8. Sprinkle the tops of the cookies generously with red and green sanding sugar, using one color per cookie or combining both for a festive look.

9. Bake for 8–10 minutes, or until the edges are set and just barely golden while the centers still look soft.

10. Allow the cookies to cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely before serving or storing.