Step 1: Preparing the Dough

1. In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
2. In a large mixing bowl, beat butter and sugar together until light and fluffy (about 2–3 minutes).
3. Add the egg, vanilla extract, and almond extract (if using). Mix until fully combined.
4. Gradually add the dry ingredients to the wet ingredients, mixing on low speed until a soft dough forms.

Step 2: Chilling and Rolling the Dough

5. Divide the dough into two equal portions, shape them into disks, and wrap them in plastic wrap.
6. Refrigerate for at least 1 hour (or up to 24 hours). This prevents spreading during baking.
7. Lightly flour a clean surface and roll out the dough to about ¼-inch thickness.

Step 3: Cutting and Baking the Cookies

8. Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.
9. Use heart-shaped cookie cutters to cut out shapes and transfer them to the baking sheet.
10. Bake for 9–11 minutes, or until edges are just starting to turn golden.
11. Allow cookies to cool on the baking sheet for 5 minutes, then transfer them to a wire rack.

Step 4: Making the Icing

12. In a large bowl, whisk together powdered sugar, egg whites (or meringue powder and water), and vanilla extract until smooth.
13. Adjust the consistency if needed—add water for thinner icing or more powdered sugar for thicker icing.
14. Divide icing into bowls and mix in food coloring to create different shades.

Step 5: Decorating Like a Pro

15. Transfer icing to piping bags fitted with small round tips. Outline each cookie first, then flood the inside with icing.
16. Use a toothpick to spread and smooth the icing.
17. While the icing is wet, add sprinkles or additional designs. Let them dry completely before stacking or packaging.