01 - In a medium bowl, whisk together all-purpose flour, baking soda, baking powder, and salt until well blended.
02 - In a large bowl, beat softened unsalted butter and granulated sugar using an electric mixer on medium speed until light and fluffy, about 2 to 3 minutes.
03 - Add egg, vanilla extract, and almond extract (if used) to the butter mixture; beat until fully combined.
04 - Gradually add the dry ingredients to the wet mixture, mixing only until ingredients are just incorporated.
05 - Add green gel food coloring a few drops at a time, blending until a vibrant green hue is achieved.
06 - Cover the cookie dough and refrigerate for at least 30 minutes, up to 2 hours, to firm the texture for shaping.
07 - Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
08 - Scoop tablespoon-sized portions of dough, roll into round balls, and coat each ball fully with green sanding sugar. Position dough balls 2 inches apart on the prepared baking sheets.
09 - Gently flatten each dough ball using your palm or the flat bottom of a glass. Press one small red heart sprinkle or candy into the center of each cookie.
10 - Bake for 9 to 11 minutes until edges are set but centers remain soft. Avoid overbaking to maintain a tender texture.
11 - Allow cookies to rest on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely before serving or storing.