Position a rack in the center of the oven and preheat to 350°F (175°C). Line two baking sheets with parchment paper or silicone baking mats.
Pour the ¼ cup (50 g) of granulated sugar for rolling into a small shallow bowl and set it near your work area.
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt for a full 20 to 30 seconds so the leaveners and salt are evenly distributed.
Add the softened butter and granulated sugar to a large bowl or stand mixer. Beat on medium speed for 2 to 3 minutes until pale, light, and noticeably fluffy, scraping down the sides at least once.
Add the room-temperature egg, vanilla extract, and almond extract if using. Beat on medium just until smooth and uniform, about 30 to 45 seconds, then scrape down the bowl.
Add the flour mixture to the wet ingredients in two additions. Mix on low speed or fold by hand just until no dry flour streaks remain, stopping as soon as the dough comes together.
Scoop the dough into balls of about 1.5 tablespoons each, roughly 24 total. Roll each ball smooth between your palms, then roll through the granulated sugar to coat.
Place the sugared balls on the lined sheets, spacing them about 2 inches (5 cm) apart to allow for spread.
Bake one sheet at a time for 10 to 12 minutes, until the edges are set and the tops look puffed with faint cracks. The centers should still look slightly soft and underdone.
Let the cookies rest on the hot baking sheet for 5 minutes so they finish setting, then transfer to a wire rack to cool completely.
Repeat with the second sheet, re-sugaring any dough balls that have sat long enough to absorb their coating.