1- Whisk together flour, baking powder, and salt in a bowl.

2- Beat butter and sugar on high speed until smooth and creamy (about 3 minutes).

3- Add egg, vanilla, and almond extract, then beat until combined.

4- Gradually mix dry ingredients into wet ingredients on low speed until combined; dough will be soft. Add extra flour if sticky.

5- Divide dough into two parts, roll each on lightly floured parchment or silicone mat to 1/4 inch thickness.

6- Stack rolled dough pieces with parchment between, cover, and chill for 1-2 hours or up to 2 days.

7- Preheat oven to 350°F (175°C). Cut shapes using cookie cutters on chilled dough; re-roll scraps as needed.

8- Arrange cookies on lined baking sheets 3 inches apart; bake for 11-12 minutes until edges are lightly browned.

9- Cool cookies on trays for 5 minutes, then transfer to wire racks to cool completely before icing.

10- For icing, stir confectioners’ sugar, vanilla, corn syrup, water, and salt, adjusting water to achieve drizzle consistency.

11- Tint icing with gel food coloring if desired.

12- Decorate cookies by dipping or piping; add sprinkles immediately if used.

13- Let icing dry for 24 hours before stacking or storing.

14- Store decorated cookies up to 5 days at room temperature or up to 10 days refrigerated.