Step 1: Prepare the Dough

1. Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

2. In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy (about 2 minutes).

3. Add the egg, vanilla extract, and almond extract, and beat until well combined.

Step 2: Mix the Dry Ingredients

1. In a separate bowl, whisk together flour, baking powder, baking soda, and salt.

2. Gradually add the dry ingredients to the butter mixture, mixing just until combined.

3. The dough should be soft but not sticky.

Step 3: Shape and Coat

1. Use a cookie scoop or your hands to form 1-inch dough balls.

2. Roll each ball in granulated sugar to coat.

3. Place the sugar-coated dough balls about 2 inches apart on the prepared baking sheets.

Step 4: Bake the Cookies

1. Bake in the preheated oven for 8-10 minutes, or until the edges are just lightly golden.

2. Remove from the oven and immediately press a chocolate kiss into the center of each cookie.

3. Transfer the cookies to a cooling rack to set.

Step 5: Cool and Store

1. Allow cookies to cool completely on the rack to let the chocolate set.

2. Store in an airtight container at room temperature for up to 5 days.