Using a stand mixer or handheld mixer, beat the butter on high speed until creamy, about one minute. Add the sugar, vanilla and almond extracts and beat on medium until combined. Scrape down the sides and beat on high for one minute.
Turn the mixer off and add the flour into the wet ingredients. Turn the mixer on low and beat until a very soft dough is formed, about two minutes.
Cover with a lid or plastic wrap and place in the refrigerator for at least four hours or up to a couple of days.
When you're ready to bake, preheat oven to 350 degrees. Line a baking sheet with parchment paper. Roll the dough into about 1 tablespoon balls so they are nice and smooth. At this point, if the dough is too warm, place them on the baking sheets and put them back in the refrigerator for about ten minutes.
Bake the cookies in the oven for 10-11 minutes or until just slightly golden around the edges. If you want a flatter cookie, press down with a flat surface like bottom of a cup or measuring cup slightly. Allow to cool on the baking sheet for 5 minutes and transfer to a wire cooling rack.
If you wish to dip half of the cookies in chocolate, melt the chocolate in a medium bowl. Allow cookies to cool for at least 30 minutes before dipping. Dip the cookies in chocolate and allow to cool on parchment paper until the chocolate is hardened.