1. Cream the butter and sugar until light and fluffy.

2. Beat in the egg, vanilla extract, and almond extract if using.

3. Whisk together flour, baking powder, and salt, then gradually add to the butter mixture until dough forms.

4. Chill the dough for 30 minutes if it is too soft to roll.

5. Preheat the oven to 350°F (175°C).

6. Roll the dough to 1/4 inch thickness and cut out ghost shapes.

7. Place shapes on a parchment-lined baking sheet and bake for 8 to 10 minutes until edges are set.

8. Allow cookies to cool completely on a wire rack.

9. Decorate cooled cookies with royal icing and add eyes and mouth using decorating gel or chocolate chips.

10. Let the icing set fully before serving or storing.