Cream the Butter & Sugar
In a large mixing bowl, beat softened butter and sugar together with an electric mixer until light and fluffy (about 2–3 minutes).
Add Egg & Flavorings
Mix in the egg, vanilla extract, and almond extract until well combined.
Combine Dry Ingredients
In a separate bowl, whisk together flour, baking powder, and salt.
Form the Dough
Gradually add the dry ingredients to the wet mixture, mixing until the dough comes together. If too dry, add 1–2 teaspoons of milk.
Chill the Dough
Divide dough into two disks, wrap in plastic wrap, and refrigerate for at least 1 hour (or up to 24 hours).
Preheat Oven
Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
Roll & Cut Cookies
On a lightly floured surface, roll dough to ¼-inch thickness. Cut into shapes using cookie cutters.
Bake
Place cookies 1 inch apart on prepared baking sheets. Bake for 8–10 minutes, or until edges are just barely golden.
Cool Completely
Transfer cookies to a wire rack to cool completely before decorating.
Decorate (Optional)
Prepare royal icing by mixing powdered sugar, meringue powder, and warm water until smooth. Adjust consistency as needed. Tint with food coloring, then decorate cooled cookies.