• Combine the flour, baking powder, and salt in a bowl; stir or whisk to blend thoroughly. Set aside.
  2 1/2 cups all-purpose flour | 2 tsp baking powder | 1/4 tsp salt
• In a mixing bowl with an electric mixer, beat the butter and 1 1/2 cups of confectioners' sugar together until smooth and creamy. Add the 1 1/2 teaspoons of vanilla extract, the almond extract, and the egg. Beat until well blended.
  1 cup unsalted butter | 1 1/2 cups confectioners' sugar | 1 1/2 tsp vanilla extract | 1/4 tsp almond extract | 1 large egg
• With the mixer on low speed, gradually add the flour mixture to the mixing bowl until blended.
• With floured hands, gather the dough into two disks and flatten slightly.
• Wrap the disks in plastic wrap and chill for 45 minutes to 1 hour.
• Heat the oven to 375°F.
• Line baking sheets with parchment paper.
• On a lightly floured surface, roll each disk of dough out to about 1/8-inch in thickness.
• Cut out cookies and arrange on the prepared baking sheets.
• Bake for 6 to 8 minutes, until set and just lightly browned on bottoms.
• Cool on a rack and frost with the royal icing (below) or another cookie icing.

Make the Icing

• In a mixing bowl with an electric mixer, beat the 2 1/4 cups of confectioners' sugar with the meringue powder and water until the mixture is glossy and stiff peaks form (about 6 minutes). Beat in the 1/2 teaspoon of vanilla and corn syrup.
  2 1/4 cups confectioners' sugar | 2 tbsp meringue powder | 1/4 cup water | 1/2 tsp vanilla extract | 3 tbsp corn syrup
• Divide the mixture among small bowls. Add colors as desired and mix well.
  food coloring
• Spread the icing on the cooled cookies and sprinkle with colored sugar or sprinkles, as desired. The icing hardens quickly, so sprinkle as you frost.
  sprinkles or colored sugars
• After the icing has set, store the cookies in an airtight container at room temperature.