1. Combine the flour, baking powder and set aside. Beat the egg, vanilla, and almond extract together in a small bowl and set aside. 

2. In the mixing bowl of a stand mixer (like a Kitchen Aid), cream the butter and sugar on high speed for 4 minutes, scraping down the sides occasionally, until pale, light, and fluffy. 

3. On medium-low speed, add the egg and extract mixture. until combined, scraping down the sides to make sure it is fully incorporated. 

4. On low speed, add half  the amount of the flour and baking soda mixture and mix until just incorporated. Add the remaining flour mixture and again, mix until just combined. Add the marshmallows and mix on low for 5 seconds. *Overmixing the marshmallows causes them to break apart and muddies the appearance. If you find you need to incorporate the marshmallows more, just mix by hand or with a utensil. 

6. Wrap the cookie dough in plastic wrap and refrigerate for 30 – 60 minutes. In the meantime, preheat the oven to 350 degrees Fahrenheit and line a sheet pan with parchment paper.  *Unless you have a convection oven that provides even heat distribution, it’s important to bake the cookies one batch at a time and place the sheet pan on the middle rack. 

7. Remove the dough from the refrigerator and portion the dough out in heaping scoops (about two tablespoons) and place them two inches apart on the sheet pan. 

8. Bake the cookies for 12-13 minutes, rotating halfway through. The cookies will remain pale in color and will continue to cook once they’ve come out of the oven (If there is any golden brown on the cookies or underneath the cookies – they are over baked. This is the key to making sure they’re cooked through, but remain soft baked)

8. Let the cookies cool for about 3 minutes on the sheet pan. Transfer the cookies carefully to a wire  baking rack  and allow the cookies to cool completely. Store in an airtight container or Ziploc for at room temperature for 2-3 days.