Whisk together the flour, baking powder, and salt in a bowl, then set aside. With a stand mixer or handheld mixer, beat the butter and sugar until light and creamy. Scrape down the sides of the bowl, then mix in the egg yolk, vanilla, and almond extract on low to medium speed until well combined.
1 cup all-purpose flour (120 grams), 1/4 teaspoon baking powder, 1/4 teaspoon kosher salt, 14 cup granulated sugar (50 grams), 1/4 cup + 1 tablespoon unsalted butter (72 grams), 1 teaspoon vanilla extract, 1/8 teaspoon almond extract