Gather your dry ingredients. In a medium bowl, whisk together the all-purpose flour, baking soda, and baking powder. Set this mixture aside.

In a large mixing bowl, cream together the softened unsalted butter and white sugar until light and fluffy. Add in the egg, vanilla extract, and almond extract, and beat until well combined.

Gradually add the dry mixture to the butter and sugar mixture. Stir gently until well blended. Divide the dough into two halves, wrap in plastic wrap, and refrigerate for at least 1 hour.

Preheat your oven to 375°F (190°C). Roll out the chilled dough to about 1/4 inch thick and cut out heart shapes with cookie cutters. Place on ungreased baking sheets.

Bake for 8 to 10 minutes until the edges are lightly golden. Remove from the oven and let cool on wire racks.

Prepare the royal icing by beating the egg whites until frothy. Gradually add powdered sugar and lemon juice, beating until stiff peaks form.

If desired, divide the icing into bowls and add food coloring to create different shades.

Once the cookies are cooled, decorate with royal icing using a piping bag or spatula. Allow the icing to dry completely before adding any additional details.