Preheat your oven to 375°F (190°C). Line your baking sheet with parchment paper or a silicone baking mat.
In a small bowl, mix the flour, baking soda, baking powder, and salt. Set aside.
In a large mixing bowl, cream together the softened butter and the 1 ½ cups of sugar using an electric mixer or whisk until light and fluffy.
Beat in the egg, vanilla extract, and almond extract (if using) until well combined.
Gradually add the dry ingredients to the wet mixture, mixing until just combined. Do not overmix.
Roll the dough into balls about 1 inch in size, then roll each ball in the reserved ¾ cup of granulated sugar to coat.
Place the coated dough balls on the prepared baking sheet, leaving enough space between each cookie for spreading.
Bake in the preheated oven for 8 to 10 minutes, or until the edges are lightly golden. The centers may look slightly underbaked, but they will set as they cool.
Remove from the oven and let the cookies cool on the baking sheet for 5 minutes before transferring them to a cooling rack to cool completely.