Preheat your oven to 375°F (190°C) and line baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking soda, baking powder, and salt. In a large mixing bowl, cream together the softened butter and sugar until light and fluffy. Beat in the egg, vanilla extract, and almond extract (if using).

Gradually add the dry mixture to the wet mixture, mixing until just combined. Be careful not to overmix.

Scoop tablespoon-sized portions of dough and roll them into balls. Place the balls on the prepared baking sheets, leaving enough space between them to spread.

Bake the cookies in the preheated oven for 8-10 minutes, or until the edges are lightly golden. Remove from the oven and let them cool on the baking sheets for a few minutes before transferring to a wire rack to cool completely.

Once the cookies are completely cool, melt the white chocolate chips in a microwave-safe bowl in 30-second intervals, stirring in between until smooth.

Spoon a generous amount of melted white chocolate onto the center of each cookie, allowing it to drizzle slightly over the edges to create a "melting" effect.

Place a marshmallow on the chocolate for the head, while the chocolate is still warm.

Decorate the snowmen with eyes, nose, arms, scarf, etc.

Allow the decorated cookies to sit at room temperature until the chocolate has fully set. If you want to speed up the process, you can place them in the refrigerator for about 15 minutes.