Follow these simple steps to create your own Christmas Pinwheel Cookies:

1. Prepare Baking Sheets: Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

2. Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

3. Cream Butter and Sugar: In a large bowl, beat the softened butter and granulated sugar together until light and fluffy.

4. Add Egg and Extracts: Mix in the egg, vanilla extract, and almond extract until well combined.

5. Combine Mixtures: Gradually add the dry mixture to the wet mixture, mixing until a dough forms.

6. Divide the Dough: Divide the dough into two halves. Place one half in another bowl.

7. Color the Dough: Add red food coloring to one half and green food coloring to the other, mixing until you achieve desired colors.

8. Chill the Dough: Wrap each colored dough in cling film and refrigerate for 1 hour to firm up.

9. Roll the Dough: On a floured surface, roll each colored dough into a rectangle, about ¼ inch thick.

10. Layer the Dough: Carefully place the green dough on top of the red dough, making sure to align edges.

11. Roll the Dough: Starting from one edge, gently roll the dough into a tight log. Wrap in cling film and refrigerate again for 30 minutes.

12. Slice the Cookies: After chilling, unwrap the dough and slice it into ¼-inch thick rounds. Place them on the prepared baking sheets.

13. Bake: Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.

14. Cool: Remove from the oven and allow the cookies to cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

15. Dust with Sugar: Once cooled, dust the cookies lightly with powdered sugar if desired for an extra festive touch.