In a medium bowl, whisk together all-purpose flour, baking powder, and fine sea salt until thoroughly combined. Set aside.

In a stand mixer fitted with the paddle attachment (or using a hand mixer), beat the softened butter and granulated sugar on medium-high speed for 2 to 3 minutes until pale, light, and fluffy.

Add the eggs one at a time, beating well after each addition. Mix in the pure vanilla extract, pure almond extract, and green gel food coloring. Continue beating until the color is vibrant, uniform, and saturated.

Reduce mixer speed to low and gradually add the flour mixture in two batches, mixing just until combined. The dough will be soft and slightly sticky. Cover the bowl with plastic wrap and chill in the refrigerator for at least 2 hours (or overnight) to prevent excessive spreading.

Preheat oven to 350°F (175°C) and line two large baking sheets with parchment paper. Place granulated sugar in one shallow bowl and powdered sugar in a second shallow bowl.

Scoop chilled dough into 1.5-tablespoon balls (using a #40 cookie scoop). Roll each ball first in granulated sugar (to seal moisture and prevent melting), then roll generously in powdered sugar to create a thick white snow coating.

Place balls 2 inches apart on prepared baking sheets. Bake at 350°F (175°C) for 10 to 12 minutes until the edges are just set and dramatic cracks appear across the tops. Do not overbake; centers must remain soft.

Immediately after pulling from the oven, gently press one red candy heart into the center of each warm cookie while still soft. Allow to cool on the baking sheet for 5 minutes, then transfer to a wire cooling rack to set completely.