1-Step 1: Mixing the Dry Ingredients Start by whisking together 2 and 1/4 cups (281g) all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt in a bowl. This creates a solid base for your soft dough.

2-Step 2: Creaming the Wet Ingredients In a separate bowl, beat 3/4 cup (170g) unsalted butter at room temperature with 3/4 cup (150g) granulated sugar until creamy. Add 1 large egg at room temperature and 2 teaspoons pure vanilla extract, along with 1/4 to 1/2 teaspoon almond extract if desired, and mix well to incorporate everything smoothly.

3-Step 3: Combining and Chilling Gradually add the dry ingredients to the wet mixture on low speed until a smooth dough forms; add a bit more flour if it’s too sticky. Divide the dough into two portions, roll each to about 1/4-inch thickness on floured parchment or silicone mats, dust with flour, layer parchment between them, and refrigerate for 1 2 hours or up to 2 days.

4-Step 4: Baking and Icing Preheat your oven to 350°F (177°C). Cut shapes from the chilled dough, re-roll scraps as needed, and place the cookies 3 inches apart on lined baking sheets. Bake for 11-12 minutes until the edges are lightly browned, then cool on the baking sheet for 5 minutes before transferring to a wire rack. For the icing, mix 3 cups (360g) confectioners’ sugar, 1/2 teaspoon pure vanilla extract, 2 teaspoons light corn syrup, 4.5 to 5 tablespoons room temperature water, and a pinch of salt until it’s thick but flows like a ribbon. Color it if you like and decorate using piping bags or squeeze bottles. Let the icing dry for 24 hours before storing.