Making Lemon Sugar Cookies can be a delightful experience when you follow these straightforward steps:

1. Preheat the Oven: Begin by preheating your oven to 350°F (175°C). Line a baking sheet with parchment paper for easy cleanup.
2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking soda, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large bowl, use an electric mixer to cream the softened butter with granulated sugar until it’s light and fluffy.
4. Add Lemon: Mix in the lemon zest and lemon juice, ensuring it is fully incorporated.
5. Combine Wet Ingredients: Add in the egg, vanilla extract, and almond extract (if using) to the butter mixture. Mix until combined.
6. Gradually Mix in Dry Ingredients: Slowly add the flour mixture to the wet ingredients, mixing just until combined. Do not overmix.
7. Chill the Dough: Cover the bowl with plastic wrap and refrigerate the dough for about 30 minutes. This helps the cookies maintain their shape.
8. Form Cookies: Once chilled, use a cookie scoop or tablespoon to drop dough onto the prepared baking sheet. Roll each ball in granulated sugar before placing them on the sheet.
9. Bake: Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden. The centers might look slightly underbaked; they will firm up as they cool.
10. Cool: Remove from the oven and let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

With these steps, you’ll be well on your way to creating a wondrous batch of Lemon Sugar Cookies!