Preheat your oven to 350°F. Line two baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking soda, and salt. Set aside.

In a saucepan over medium heat, melt the butter. Continue cooking, stirring frequently, until the butter turns golden brown and has a nutty aroma, about 5-7 minutes. Remove from heat and let cool slightly.

In a large bowl, combine the brown butter, granulated sugar, and brown sugar. Beat with an electric mixer on medium speed until well combined.

Add the egg, vanilla extract, and almond extract (if using), and mix until smooth.

Gradually add the flour mixture to the wet ingredients, mixing until just combined. Do not overmix.

Using a cookie scoop or tablespoon, drop rounded balls of dough onto the prepared baking sheets, spacing them about 2 inches apart. Roll each ball in powdered sugar before placing it on the sheet.

Bake for 10-12 minutes, or until the edges are lightly golden. Remove from the oven and let cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.