Step 1: Prepare the Dough

1. In a large mixing bowl, cream the softened butter and powdered sugar together with an electric mixer on medium speed until light and fluffy, about 2–3 minutes.
2. Add the vanilla extract and almond extract (if using) and mix until combined.
3. Sift the cocoa powder into the butter mixture and beat until fully incorporated.
4. Gradually add the flour and salt, mixing on low speed until a soft dough forms. If using nuts, fold them in at this stage.

Step 2: Chill the Dough

1. Cover the dough with plastic wrap and refrigerate for at least 30 minutes. Chilling the dough helps it firm up, making it easier to shape and ensuring the cookies hold their shape during baking.

Step 3: Shape and Bake the Cookies

1. Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
2. Scoop out tablespoon-sized portions of dough and roll them into balls. Place the balls on the prepared baking sheets, spacing them about 1 inch apart.
3. Bake for 12–15 minutes, or until the cookies are set but not browned. Allow them to cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.

Step 4: Coat the Cookies in Powdered Sugar

1. Once the cookies are cool, roll them in powdered sugar to coat them completely.
2. For an extra snowy effect, roll the cookies a second time in powdered sugar before serving.