Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large mixing bowl, beat the softened butter and granulated sugar until light and fluffy. Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract and almond extract if using.

Gradually add the dry ingredients to the wet mixture, stirring until just combined. The dough will be thick and slightly sticky.

Divide the dough into separate bowls based on the number of colors desired. Add a few drops of gel food coloring to each portion and mix until fully incorporated.

Cover the dough and refrigerate for at least 30 minutes.

Scoop out tablespoon-sized portions of dough and roll them into balls. Coat each ball generously in powdered sugar.

Arrange the coated dough balls on the prepared baking sheet, spacing them about 2 inches apart.

Bake for 10-12 minutes, or until the cookies puff up and form cracks. The centers should be slightly soft, while the edges set.

Let the cookies rest on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.