1-First, whisk together the flour, baking powder, and salt in a bowl; set it aside to keep your dry ingredients ready.

2-Then, beat the butter and sugar until smooth and creamy, adding the egg, vanilla extract, and almond extract if using for a flavorful base.

3-Gradually mix the dry ingredients into the wet ones on low speed, adding a tablespoon more flour if the dough feels too soft.

4-Next, divide the dough into two parts and roll each to 1/4-inch thickness on lightly floured parchment paper.

5-Stack them with parchment between, cover, and chill for 1 to 2 hours.

6-Preheat your oven to 350°F (177°C) and line baking sheets with parchment or silicone mats before cutting shapes from the chilled dough.

7-Arrange the cut cookies 3 inches apart on the baking sheets and bake for 11 to 12 minutes until the edges are lightly browned.

8-Let them cool on the sheets for 5 minutes, then move to wire racks to cool fully.

9-For the icing, stir together confectioners’ sugar, vanilla extract or water, corn syrup, 4.5 tablespoons of water, and a pinch of salt; adjust with more water if needed.

10-Add food coloring if desired, then decorate by dipping or piping the icing onto the cookies and adding sprinkles right away.

11-Allow the icing to dry for 24 hours for the best set, though you can enjoy the cookies sooner.