Instructions

1. Whisk the flour, baking powder, and salt in a medium bowl. Set aside.
2. In a stand mixer fitted with a paddle attachment, beat the butter and sugar together at high speed until completely smooth and creamy, for about 2 minutes. 
3. Add the egg, vanilla, and almond extract and beat on high speed until combined, about 1 minute. Scrape down the sides and up the bottom of the bowl and beat again as needed to combine.
4. Add the dry ingredients to the wet ingredients and mix on low until combined. The dough will be relatively soft.
5. Place the dough on a cookie sheet topped with parchment paper & lightly flour. Roll the dough out onto the parchment with a lightly floured rolling pin to about 1/4-inch thickness.
6. Cover with plastic wrap or aluminum foil, then refrigerate for 1-2 hours and up to 2 days.
7. Once chilled, preheat oven to 350°F.
8. Line 2-3 large baking sheets with parchment paper. Using a cookie cutter, cut the dough into shapes. Re-roll the remaining dough and continue cutting until all is used.
9. Arrange cookies on baking sheets 3 inches apart. Bake for 9-10 minutes or until lightly browned around the edges. Allow cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely before decorating.
10. Frost & sprinkle as desired. Enjoy!

For the Icing

1. Mix water and corn syrup to create sugar water. 
2. Add sugar water to powdered sugar and stir until thoroughly combined. The mixture will be thick. The consistency you’re looking for is a slowly dripping icing that disappears into the bowl.
3. Add coloring and flavors if desired. Dip each cookie in the icing, then let it drip to remove the excess before placing it on a wire rack to harden and set. If adding sprinkles, do so before the icing sets so they stick.