Preheat your oven to 350°F (175°C) and line your baking sheets with parchment paper.

In a mixing bowl, beat the softened unsalted butter and granulated sugar together until light and fluffy, about 3-5 minutes.

Gently mix in the vanilla and almond extracts until combined.

Gradually add the egg whites one at a time, beating until soft peaks form.

Carefully fold in the all-purpose flour until just combined.

Drop dollops of dough onto the lined baking sheets, leaving space between each. Bake for 10-12 minutes until the edges are golden brown.

Let the wafers cool completely on wire racks.

Dust with powdered sugar for an elegant finish.