Creating buttercream sugar cookies is straightforward when you follow these steps:

1. Preheat the Oven: Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Mix Dry Ingredients: In a bowl, whisk together the flour, baking soda, baking powder, and salt. Set aside.
3. Cream Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy, about 3-4 minutes.
4. Add Egg and Extracts: Beat in the egg, vanilla extract, and almond extract until well combined.
5. Combine Mixtures: Gradually add the dry ingredients to the wet mixture, mixing until just combined. Do not overmix.
6. Scoop the Dough: Use a cookie scoop or tablespoon to drop dough onto the prepared baking sheets, spacing them about 2 inches apart.
7. Bake: Place the baking sheets in the preheated oven and bake for 10-12 minutes, or until the edges are lightly golden.
8. Cool: Remove from the oven and let the cookies cool on the baking sheets for 5 minutes. Then transfer them to wire racks to cool completely.
9. Make the Buttercream: In a medium bowl, beat the softened butter until creamy. Gradually add the powdered sugar, mixing until smooth. Add heavy cream and vanilla extract, beating until the frosting is light and fluffy. Add food coloring if desired.
10. Frost the Cookies: Once the cookies are completely cooled, use a knife or piping bag to frost each cookie with the buttercream. Decorate with sprinkles if you wish.

These steps will guide you in creating the most delicious buttercream sugar cookies that everyone will love.