In a bowl, whisk together the flour, baking powder, and salt until mixed well. Set aside.

In a large bowl, use a mixer to beat the softened butter and cream cheese together on high speed for about 2 minutes until smooth.

Add the granulated sugar to the butter and cream cheese mix. Beat until creamy and combined.

Crack the egg into the bowl, add the vanilla and almond extracts, and beat on high speed for about 1 minute, scraping down the sides and bottom of the bowl.

Add the dry ingredients into the wet mixture. Mix on low speed until just combined. The dough will feel thick.

Cover the bowl tightly with foil or wrap. Chill in the fridge for 30 to 60 minutes or up to 3-4 days, allowing it to sit at room temperature for 30 minutes before rolling if necessary.

Preheat the oven to 350°F (177°C). Line two baking sheets with parchment paper or silicone mats.

Prepare the sanding sugar in a bowl, separating colors if using different shades.

Roll the dough into balls, about 1 tablespoon of dough for each cookie, then coat in sanding sugar. Place on baking sheets about 2 inches apart.

Gently press down on each dough ball to flatten it slightly.

Bake for 12 to 13 minutes, until the edges are lightly browned.

Let the cookies cool on the sheets for 5 minutes. Press a chocolate heart into the center of each cookie and put the baking sheets in the refrigerator or freezer for 15 minutes to set the chocolate.

Enjoy the cookies fresh, and store them in an airtight container at room temperature for up to a week.

For longer storage, freeze in a single layer in a freezer-safe bag for up to three months.