Whisk dry ingredients: In a medium bowl, whisk 3 cups all-purpose flour, 1 teaspoon baking powder, and 1/2 teaspoon fine sea salt. Set aside.
Cream butter and sugar: In a large bowl, beat 1 cup unsalted butter with 1 cup granulated sugar on medium speed until light and fluffy, about 2–3 minutes. This step sets the texture, so don’t rush it.
Add eggs and extracts: Beat in 1 large egg, 2 teaspoons vanilla extract, and 1/4 teaspoon almond extract (optional) until smooth, scraping the bowl as needed.
Tint the dough: Add green gel coloring a little at a time until you reach a soft Grinch-green.
Start with 3–4 drops and adjust. Mix just until even.
Add dry ingredients: On low speed, mix in the flour mixture until just combined. The dough should be soft but not sticky.
If it’s too sticky, add 1–2 tablespoons more flour.
Chill the dough: Divide dough in half, flatten into discs, wrap in plastic, and chill for at least 1 hour (or up to 24 hours). Chilling prevents spread and makes rolling easy.
Preheat and prep: Heat oven to 350°F (175°C). Line baking sheets with parchment paper.
Roll and cut: On a lightly floured surface, roll dough to about 1/4 inch thick.
Use a round or classic ornament-shaped cutter, or simple circles for a clean look. Re-roll scraps once or twice as needed.
Add the heart: Transfer cookies to prepared sheets, spacing 2 inches apart. Gently press a small red heart sprinkle onto the top-left area of each cookie.
If they don’t stick well, brush a tiny dot of milk or water first.
Bake: Bake 8–10 minutes, until edges are set and bottoms are just turning light golden. Don’t overbake—these should stay soft.
Cool: Let cookies rest on the sheet for 5 minutes, then transfer to a wire rack to cool completely.
Optional glaze: For a glossy finish, whisk 1/2 cup powdered sugar with 1–2 teaspoons milk to a pourable glaze. Lightly brush the tops and let set.
Add the hearts after glazing if you prefer them more defined.