Step 1: Prepare the Dough

1. In a medium-sized mixing bowl, whisk together the flour, baking powder, and salt. Set aside.
2. In a large mixing bowl, cream the softened butter and granulated sugar together with an electric mixer on medium speed until light and fluffy, about 2–3 minutes.
3. Add the eggs, one at a time, beating well after each addition. Mix in the vanilla extract and almond extract (if using).

Step 2: Add Dry Ingredients and Color the Dough

1. Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined. Avoid overmixing, as this can result in tough cookies.
2. Divide the dough into two equal portions. Tint one portion with red gel food coloring and the other with green gel food coloring. Mix until the color is evenly distributed.

Step 3: Chill the Dough

1. Cover the red and green dough portions with plastic wrap and refrigerate for at least 1 hour. Chilling helps the dough firm up, making it easier to roll and ensuring the cookies hold their shape during baking.

Step 4: Roll and Coat the Cookies

1. Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
2. Scoop out 1-tablespoon portions of dough and roll them into balls.
3. Roll each ball in granulated sugar first, then generously coat in powdered sugar. This double coating enhances the crackled effect during baking.

Step 5: Bake the Cookies

1. Arrange the coated dough balls on the prepared baking sheets, spacing them about 2 inches apart.
2. Bake for 10–12 minutes, or until the cookies are set but still soft in the center.
3. Allow the cookies to cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.