Begin by creaming 1 cup of softened unsalted butter, ½ cup of canola oil, ¾ cup of granulated sugar, and ¼ cup of confectioners' sugar in a stand mixer. Beat at medium-high speed for about 4 minutes until creamy.

Incorporate 1 large egg, 1 teaspoon of vanilla extract, and ½ teaspoon of almond extract into the creamed mixture. Blend until fully integrated.

Gradually add 2½ cups of all-purpose flour, ½ teaspoon of baking soda, ½ teaspoon of cream of tartar, and ½ teaspoon of salt. Mix on low speed just until combined.

Using a cookie scoop, portion out approximately 20 mounds of dough and roll each into a ball. Flatten each ball to create thick disks.

Place dough balls on a baking sheet lined with parchment paper. Cover and refrigerate for at least 2 hours, preferably longer, up to 7 days.

Preheat your oven to 350°F (175°C) before baking the cookies.

Bake the chilled dough balls for 10 to 12 minutes until the edges are set but centers remain slightly soft.

While the cookies are cooling, prepare the frosting by blending 8 oz of cream cheese and 4 tablespoons of unsalted butter until smooth. Gradually incorporate 1 to 2 cups of confectioners' sugar.

Frost the cooled cookies generously with the cream cheese frosting and sprinkle a thin layer of granulated sugar on top. Use a kitchen torch to caramelize the sugar.