Position a rack in the upper third of the oven and heat the oven to 350°F. Line two rimmed baking sheets with parchment. In a stand mixer fitted with the paddle attachment, beat the sugar, butter, shortening, and salt on medium speed until light and fluffy, about 1 minute. Scrape down the sides of the bowl. Add the egg, corn syrup, vanilla, and almond extract (if using) and mix on low speed ( just to combine); then beat at medium speed for a total of 1 minute.
In a medium bowl, whisk the flour, baking powder, and baking soda to combine; then add to the mixer. Mix on low speed for 30 seconds, just to combine. Scrape down the bowl and then mix on medium-low speed for another 30 seconds to mix the dough uniformly.
Gently roll the dough into 1-oz. balls (about 1 heaping Tbs. each). Roll the balls in sanding sugar (if using). Arrange at least 21/4 inches apart on the prepared baking sheets. Bake one sheet at a time until the edges are golden and the tops are cracked but not completely set, 13 to 15 minutes. Let the cookies cool on the sheet for at least 5 minutes before transferring to a wire rack to cool completely.
nutrition information (per serving):
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