To the bowl of a stand mixer fitted with the paddle attachment, add the unsalted butter, canola oil, granulated sugar, and confectioners’ sugar. Beat on medium-high speed until creamed and combined, about 4 minutes.

Add the egg, vanilla extract, and almond extract, and beat until combined.

Add the all-purpose flour, baking soda, cream of tartar, and salt, and beat on low speed until just combined.

Using a 2-tablespoon cookie scoop, or your hands, form approximately 20 equal-sized mounds of dough, roll into balls, and flatten about halfway.

Place mounds on a large plate or tray, cover with plastic wrap, and refrigerate for at least 2 hours, up to 7 days.

Preheat oven to 350°F (175°C). Line a baking sheet with a Silpat or spray with cooking spray.

Place dough mounds on baking sheet, spaced at least 2 inches apart.

Bake for about 8 minutes or until edges have set and tops are just set, even if slightly undercooked.

Allow cookies to cool on baking sheet before frosting.

To the bowl of a stand mixer, add the cream cheese and unsalted butter, and beat on medium-high speed until creamed and fluffy, about 2 minutes.

Add 2 ½ cups confectioners’ sugar and beat to incorporate. If necessary, add additional confectioners’ sugar to achieve desired frosting consistency.

Add about 2 to 3 teaspoons frosting to the top of each cookie, spreading with a knife to smooth it.

Sprinkle each cookie with about 1/2 to 1 teaspoon granulated sugar.

Using a kitchen torch, brûlée the sugar on all the cookies. It will only take about 2 to 3 seconds per cookie. Serve immediately.