1. In a medium bowl, whisk together flour, baking powder, and salt. Set aside.

2. In a large bowl, beat softened butter and sugar until light and fluffy (about 2–3 minutes). Add egg, vanilla, and almond extract. Mix until combined.

3. Gradually add the dry ingredients to the wet mixture until a soft dough forms. Divide the dough in half, flatten into disks, wrap in plastic, and refrigerate for at least 1 hour.

4. Preheat the oven to 350°F (175°C). Roll out dough on a lightly floured surface to about ¼ inch (6 mm) thick. Use festive cookie cutters to cut shapes.

5. Place cookies on a parchment-lined baking sheet and bake for 8–10 minutes, or until edges are just turning golden. Cool completely on a wire rack.

6. Whisk together icing ingredients until smooth. Divide and color as desired. Pipe or spread over cooled cookies, then decorate with sprinkles or edible glitter. Let the icing set completely before storing.