✓ Preheat the oven to 350°F (175°C) and line two baking sheets with parchment paper or silicone mats

✓ In a medium bowl, whisk together the all‑purpose flour, baking soda, and baking powder; set aside

✓ Using an electric mixer on medium speed, cream the softened butter and white sugar until the mixture is light, fluffy, and pale in color, about 3–4 minutes

✓ Add the egg, vanilla extract, and almond extract to the butter‑sugar mixture; beat until fully incorporated and the batter looks smooth

✓ Gradually add the dry flour mixture to the wet ingredients, mixing on low speed until just combined; avoid over‑mixing to keep the cookies tender

✓ Pour in the milk, one tablespoon at a time, mixing after each addition; if the dough feels crumbly, add the optional extra tablespoon of milk

✓ Turn the dough out onto a lightly floured surface, gather it into a ball, and flatten it into a disc; wrap the disc in plastic wrap and chill for 45 minutes to 1 hour

✓ After chilling, lightly flour the surface again and roll the dough to a uniform thickness of about ¼ inch (6 mm), keeping the roll even for consistent baking

✓ Press heart‑shaped cookie cutters into the rolled dough, gently lifting each cutout and placing it onto the prepared baking sheets, leaving a small gap between cookies

✓ Sprinkle the tops of the cookies with colored sugar or festive sprinkles, ensuring an even coating that will create a sparkling finish

✓ Place the baking sheets in the preheated oven and bake for 8–10 minutes, or until the edges turn a light golden brown while the centers remain soft

✓ Remove the cookies from the oven and allow them to cool on the baking sheet for 2 minutes before transferring to a cooling rack to finish cooling completely

✓ Once completely cooled, store the cookies in an airtight container at room temperature; they will stay fresh for up to one week