Baking Christmas Lights Sugar Cookies is a delightful experience. Follow these steps to create your festive treats:

1. Preheat the Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy.
4. Add Egg and Extracts: Mix in the egg, vanilla extract, and almond extract until well combined.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.
6. Chill the Dough: Wrap the dough in plastic wrap and refrigerate for at least 30 minutes to make it easier to handle.
7. Roll Out the Dough: On a lightly floured surface, roll out the dough to about ¼-inch thickness.
8. Cut Shapes: Use cookie cutters to cut out shapes resembling Christmas lights. Place the shapes on the prepared baking sheets.
9. Bake: Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden.
10. Cool: Remove the cookies from the oven and let them cool on the baking sheets for 5 minutes. Then, transfer them to wire racks to cool completely.
11. Decorate: Once cooled, use royal icing to decorate the cookies in bright colors. Add sprinkles or edible glitter for extra flair.

These steps will guide you in creating beautiful and delicious Christmas Lights Sugar Cookies that are sure to be a hit!