Whisk the flour, baking powder, and salt together until combined. Set aside.
In a large bowl using a hand-held or stand mixer fitted with a paddle attachment, beat the cannabutter and cream cheese together for 2 minutes on high speed until completely smooth and creamy. Add the granulated sugar and beat on medium high speed until fluffy and light in color. Beat in the egg, vanilla, and almond extract on high speed..
On low speed, slowly mix the dry ingredients into the wet ingredients until combined. The cookie dough will be thick. Cover dough tightly with aluminum foil or plastic wrap and chill for 1 hour.
Remove cookie dough from the refrigerator. If the cookie dough chilled longer than 3-4 hours, let it sit at room temperature for about 20 minutes.
Preheat oven to 350°F (177°C). Line two large baking sheets with parchment paper
Pour the 1/2 cup of granulated sugar into a bowl.Scoop and roll balls of dough, about 1.5 Tablespoons of dough each. Roll each ball into granulated sugar then place on the baking sheets about 3 inches apart. Using the back of measuring cup or drinking glass, gently press down on each .
Bake the cookies for 13-15 minutes, or until very lightly browned on the edges. Let cool cmpletely before frosting.