In a large mixing bowl, cream together softened butter, granulated sugar, and powdered sugar until light and fluffy (2-3 minutes). Add egg yolk, vanilla extract, almond extract, and salt. Mix until fully combined and smooth.

Gradually stir in all-purpose flour until a soft dough forms without over-mixing. If desired, fold in chocolate chips.

Wrap the dough in plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C) before baking.

Remove the dough from the refrigerator, roll into 1-inch balls, and place on baking sheets with space in between. Optionally, press down the dough balls or add toppings.

Bake the cookies for 10-12 minutes until edges are golden but centers are soft.

Allow cookies to cool on baking sheets for 5 minutes before transferring to wire racks.