✓ Whisk together flour, baking soda, and baking powder in a large bowl; set aside

✓ Beat butter and white sugar on medium speed until light and fluffy, about 3 minutes

✓ Add egg, vanilla extract, and almond extract; continue mixing until fully incorporated

✓ Gradually add the dry flour mixture to the wet ingredients, mixing on low speed until a smooth dough forms

✓ Divide the dough in half, shape each portion into a flat disc, wrap in plastic wrap, and refrigerate for at least 1 hour

✓ Remove one disc of dough and let it sit at room temperature for 5 minutes to soften slightly for rolling

✓ Lightly flour the work surface and rolling pin; roll the dough to a uniform thickness of about 1/4 inch

✓ Use cookie cutters to cut shapes; place each shape on a parchment‑lined baking sheet, leaving a small gap between pieces

✓ Gather any excess dough, re‑roll, and repeat until all dough is used

✓ Preheat the oven to 350°F (175°C) while you finish cutting the cookies

✓ Place the baking sheet in the center of the oven and bake for 8–10 minutes, or until the edges are just lightly golden

✓ Remove the cookies and allow them to cool on the sheet for 2 minutes before transferring to a wire rack

✓ Let the cookies cool completely; this prevents the icing from sliding off

✓ In a medium bowl, sift 3 cups of confectioners’ sugar to remove lumps

✓ Add 2–3 tablespoons of milk (or water) and 1/2 teaspoon of vanilla extract; stir until the mixture reaches a smooth, pipeable consistency

✓ Divide the icing into separate bowls for each color you plan to use

✓ Add a few drops of food coloring to each bowl; stir until the color is uniform and vibrant

✓ Fit a piping bag with a small round tip; fill it with the desired color of icing

✓ Outline the edges of each cookie first; this creates a barrier that keeps the interior icing from spreading

✓ Fill the interior area with a smooth layer of icing, using a back‑and‑forth motion for even coverage

✓ While the icing is still wet, sprinkle decorative sprinkles, edible pearls, or tiny sugar crystals as desired

✓ Allow the decorated cookies to set at room temperature for at least 30 minutes, or refrigerate briefly to speed up hardening

✓ Once the icing is firm, gently transfer the cookies to a single layer on a serving platter

✓ Store the cookies in an airtight container at room temperature; they stay fresh for up to 5 days

✓ For longer storage, place a parchment sheet between layers and keep the container in the refrigerator for up to 2 weeks