In a medium bowl, whisk together the 2 cups (250 g) all-purpose flour, 1½ teaspoons (7.5 g) baking powder, 1¼ teaspoons (3 g) kosher salt, and the baking soda listed in the ingredients until evenly combined.

In a small bowl, whisk together the cold 1 large egg (50 g), the cold 1 large egg yolk (18 g), 2 teaspoons (12 g) vanilla bean paste, and ¼ teaspoon (1 g) almond extract until smooth.

In the bowl of a stand mixer fitted with the paddle attachment, beat the cold ½ cup (113 g) cubed unsalted butter, ¼ cup (55 g) light brown sugar, and ½ cup (100 g) granulated sugar at medium speed until fluffy, about 2 to 3 minutes, stopping once to scrape the sides of the bowl.

With the mixer on low speed, gradually add the flour mixture to the butter mixture alternately with the egg mixture, beginning and ending with the flour mixture. Beat just until combined after each addition and scrape down the sides of the bowl as needed.

On low speed, beat in the ½ cups (88 g) all-natural jimmy sprinkles listed in the ingredients just until evenly distributed.

Line a baking sheet with parchment paper. Using a ½-cup dry measuring cup, scoop a scant ½ cup of dough (about 118 grams) onto the prepared sheet for each cookie. Directly in the middle of each scoop, flatten the dough slightly with a 3-tablespoon spring-loaded scoop (or the back of a measuring spoon) to create a round middle with a raised border. Place dough portions at least 4 inches apart on the sheet. Cover the sheet and refrigerate the dough for at least 2 hours or overnight.

Preheat the oven to 350°F (180°C). Line two baking sheets with parchment paper. Arrange the chilled dough portions at least 4 inches apart on the prepared pans. If desired, top each dough mound with additional garnish sprinkles from the ingredients.

Bake the cookies for 15 to 20 minutes, rotating the pans halfway through baking, until the edges are golden. The dough will spread in the oven.

Immediately after removing a pan from the oven and while the cookies are still hot, use a 4- to 5-inch round cookie cutter to gently press in and scoot the edges to create a more perfect round shape.

Let the cookies cool completely on the pans. Store in an airtight container for up to 3 days.