First Step: Prepare dry ingredients
In a medium bowl, whisk together all-purpose flour, baking powder, and salt to ensure even distribution of leavening agents.

Second Step: Cream butter and sugar
Using a mixer, beat softened butter and granulated sugar on medium speed until light and fluffy. Add the egg, vanilla extract, and optional almond extract, mixing until thick and uniform.

Third Step: Combine dry and wet ingredients
Gradually add the dry flour mixture to the wet ingredients on low speed. Mix until fully combined, creating a soft, slightly sticky dough.

Fourth Step: Divide and color dough
Divide dough into two portions. Add pink gel food coloring to one half and mix gently until evenly colored without overworking the dough.

Fifth Step: Chill the dough
Wrap both dough portions separately in plastic wrap. Chill for 30 minutes to 2 hours to firm up dough, which aids rolling and shape retention.

Sixth Step: Form marbled dough
On a floured surface, pinch golf ball-sized pieces from each colored dough and knead gently to create marbled swirls without blending completely. Alternatively, roll and fold strips of each color dough multiple times at right angles to enhance the marbling.

Seventh Step: Roll and cut shapes
Shape the marbled dough into discs, roll out to ¼-inch thickness, and cut with festive cookie cutters, such as hearts for Valentine’s Day themes.

Eighth Step: Prepare for baking
Place cookies spaced 1 to 2 inches apart on parchment- or silicone-lined baking sheets. For best shape retention, chill the baking sheet with cut cookies for 15 minutes before baking.

Final Step: Bake and cool cookies
Bake at 350°F (175°C) for 11 to 14 minutes or until edges are lightly golden. Rest cookies on the baking sheet for 2 to 10 minutes before transferring to racks to cool completely.