In a large bowl, add 1 cup of butter at room temperature. Beat it until it becomes nice creamy and fluffy. Add 1 cup of powdered sugar, mix it well. Beat it until sugar and butter looks creamy and fluffy.

Add 1 cup of all purpose flour and a tsp of baking powder, mix everything well. Beat it until get creamy texture. Divide this cookie dough in 3 equal parts. Here I divide it around 3/4 cup.

Take 3/4 cup of prepared cookie dough, add almond flour and some extra all purpose flour for binding. Add almond extract, that will add the flavor, if you don't have almond extract use some more regular vanilla extract. Mix everything well and make soft and non sticky dough.

Take 3/4 cup of prepared cookie dough, add cocoa powder and some extra all purpose flour for binding. Mix everything well and make soft and non sticky dough.

Take 3/4 cup of prepared cookie dough, add some extra all purpose flour for binding. Add a tsp of vanilla extract. Mix everything well and make soft and non sticky dough.

Place the dough between two parchment papers and roll out around 1/4 inch of thickness. Try to roll evenly. Refrigerate all the cookie sheets around an hour.

Dip the cookie cutters in flour and cut into desired shapes, place the cookies on baking tray lined with parchment paper.

Bake in preheated oven at 350°F(180°C) for 10 to 15 minutes or until edges are barely brown. Baking time totally depends on the size of cookie and whether they are on the upper or lower shelf and also oven types. So keep an eye on your cookies while baking. Do not wait for cookies to become crispy in the oven, remove after 15 mins or when edges start looking very light brown. They will be soft when you remove from the oven, let them cool down and they will become crispy.

Melt semi sweet chocolate using double boiler technique (use special baking chocolates) and decorate. Use your own ideas and have fun.