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

In a large mixing bowl, whisk together the flour, baking soda, baking powder, and salt.

In a separate bowl, beat the butter, granulated sugar, and powdered sugar together until light and fluffy. Add in the eggs one at a time, then stir in vanilla and almond extracts.

Gradually add the dry ingredients to the wet mixture, mixing on low until just combined.

Scoop dough and roll it into balls, flattening each slightly and creating a well in half of them.

Place an unfilled disc on top of each filled cookie half. Seal edges by crimping with a fork and bake for 10-12 minutes.

Cool cookies on pans for 5 minutes before transferring to a wire rack.

Drizzle icing over cooled cookies and add sprinkles if desired.