In a medium-sized bowl, combine flour, baking powder, and salt. Set aside.

Using an electric stand mixer, beat butter and sugar until smooth and creamy, about 2 minutes. Add eggs, vanilla extract, and almond extract; beat until combined. Reduce mixer speed and gradually spoon flour mixture in with butter mixture, beating on low speed until dough is smooth and well-blended.

Turn dough out on work surface. Cut dough in half and shape each portion into a compact disk. Wrap separately in plastic wrap and chill for 30 minutes to 2 hours.

Preheat oven to 180°C. Unwrap 1 dough disk and roll on lightly-floured work surface to 1 cm thickness (lightly coat rolling pin with flour to prevent sticking). Cut into chosen shapes and place cookies 5 cm apart on parchment paper-lined baking sheets. Refrigerate cookies on baking sheets for 5 to 10 minutes to help them keep their shape when baked.

Bake in preheated oven for 8 to 10 minutes, or until cookies just start to turn golden around the edges, rotating halfway through baking. Cool cookies completely on wire racks, about 20 minutes. Repeat process with remaining dough.

Allow the kids to decorate with icing sugar you already mixed in all the Christmas colours, adding sprinkles, silver balls or sweets.