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

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

✓ Cream butter and sugar until light and fluffy, about 3-4 minutes

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

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

✓ Divide dough, shape into discs, wrap, and chill for at least 30 minutes

✓ Roll one disc to ¼ inch thickness on a lightly floured surface

✓ Cut hearts with cookie cutter and place on prepared sheets, leaving space between them

✓ Re‑roll scraps and repeat until all dough is used

✓ Bake 10-12 minutes until edges are lightly golden, then cool on sheets for 5 minutes

✓ Transfer cookies to a wire rack to cool completely

✓ Prepare royal icing by mixing powdered sugar, meringue powder, and water or lemon juice to a pipeable consistency

✓ Divide icing into bowls and add food coloring if desired

✓ Outline each heart with thin icing line and let set briefly

✓ Fill interiors with colored icing using a spatula or piping bag

✓ Add sprinkles or fondant decorations while icing is wet

✓ Allow decorated cookies to dry completely, preferably overnight