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

✓ Whisk together flour, baking soda, baking powder, and salt in a medium bowl and set aside

✓ Beat softened butter and sugar until light and fluffy, about 3 minutes

✓ Add the egg, vanilla extract, and almond extract; beat until fully incorporated

✓ Gradually mix the dry ingredients into the wet mixture until a smooth dough forms

✓ Divide the dough, flatten into disks, wrap, and chill for at least 30 minutes

✓ Roll out one disk to ¼‑inch thickness on a lightly floured surface and cut heart shapes

✓ Transfer hearts to the prepared sheets, leaving space between them, and bake for 10‑12 minutes

✓ Cool the cookies on the sheet for 2 minutes then move to a cooling rack; repeat with second disk

✓ Prepare royal icing by mixing powdered sugar, water, and cream of tartar until smooth

✓ Tint the icing with food coloring to create pink, red, and white shades

✓ Pipe a thin white outline on each heart, then fill with pink or red icing and add sprinkles before it sets

✓ Allow the decorated cookies to dry for at least 1 hour before storing or serving