Whisk flour, baking powder, and salt together in a medium bowl.

In a large bowl using a hand mixer or a stand mixer fitted with a paddle or whisk attachment, beat the butter and granulated sugar and ¼ cup of the brown sugar together until completely smooth and creamy, about 2 minutes. Add the egg, vanilla, and almond extract (if using) and continue beating on a high speed until combined, about 1 minute. Scrape down the sides and up the bottom of the bowl and beat again as needed to combine.

Add the dry ingredients to the wet ingredients and mix on low until combined into a consistent dough. Dough will be relatively soft. If the dough seems too soft and sticky for rolling, add 1 more tablespoon of flour.

Divide the dough into 2 equal parts. Place each portion onto a piece of lightly floured parchment paper or a lightly floured silicone baking mat. With a lightly floured rolling pin, roll dough into a square or rectangle, less than ¼-inch thickness.

Sprinkle remaining brown sugar and cinnamon evenly across the dough. Carefully roll the dough into a tight log.

Repeat with the other rectangle of dough. Wrap securely with plastic wrap then refrigerate for at least 1 hour and up to 5 days.

Once chilled, preheat the oven to 350°F. Line a large baking sheet with parchment paper. Unwrap the log from the plastic then cut ½-inch thick slices of cookie dough from the log. Line onto a baking sheet at least 2 inches apart. Rewrap the remaining dough so cookies can be sliced and baked as needed.

Bake cookies for 12-13 minutes or until the bottom edges begin to brown. Let cookies sit on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.