Line a baking sheet with parchment paper and lightly dust with flour. Set aside.
In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
3 cups cake flour, 2 teaspoons baking powder, ¼ teaspoon kosher salt
In the bowl of a stand mixer fitted with the paddle attachment, cream together the butter, shortening, and sugar.
½ cup vegetable shortening, ½ cup unsalted butter, 1¼ cup granulated sugar
Add the eggs and extracts, scraping down the sides of the bowl if needed.
2 large eggs, 2 teaspoons pure vanilla extract, ¼ teaspoon almond extract
Slowly add the flour mixture to the butter/sugar mixture. Mix to combine.
Using a 2 tablespoon cookie scoop, make dough balls and place them 4 inches apart on the prepared baking sheet.
Dust the top of the dough balls with flour and press flat with a flat-bottomed cup until all cookies are ¼-inch thick.
Chill for 1 hour to prevent spreading while baking.
While the cookies chill, preheat oven to 350°F.
Bake the cookies for 12 minutes. Cookies are done when the tops are firm. You don’t want this type of sugar cookie to brown on the edges.
Cool completely before icing and adding sprinkles.