1-Preheat oven and prepare sheets: First, preheat your oven to 375ºF (190ºC) and line baking sheets with silicone mats or parchment paper to avoid sticking.

2-Mix dry and wet ingredients: In a large bowl, combine the flour, baking powder, and sugar by making a well in the center. Add the vegetable oil, whole milk, almond extract, and beaten eggs into the well, then mix everything until the dough is smooth and easy to handle.

3-Form and bake cookies: Next, use a small cookie scoop to form one-inch balls of dough and place them on the baking sheet, spacing them about an inch apart. Gently flatten the tops of the balls for even baking. Bake the cookies for 8-10 minutes, aiming for around 9 minutes to keep them cooked but not browned for that ideal soft texture.

4-Apply glaze and decorate: Once baked, let the cookies cool slightly before preparing the glaze. In a separate bowl, whisk together the powdered sugar, almond extract, and hot water until you get a smooth, thick mixture. Dip each warm cookie into the glaze, place them on a wire rack to cool, then dip them again and sprinkle with rainbow nonpareil sprinkles while the glaze is still wet.