Preheat the oven to 350F. In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
In the base of a stand mixer, add the butter and both sugars. Using a paddle attachment, cream the butter and sugar until smooth and fluffy, scraping down the sides of the bowl as needed. Mix in the eggs one at a time. Mix in the vanilla and almond extracts.
Gradually mix in the dry ingredients, scraping down the sides of the bowl as needed. Once the dough comes together and all the ingredients are fully incorporated, add the dark chocolate chips. Mix for just a second until the chips are evenly dispersed.
Spoon the cookie dough onto a cookie sheet, about 2 tablespoons of dough per cookie. Bake the cookies for 13 minutes. Finish the cookies with a drizzle of melted dark chocolate and a pinch of flaky sea salt.