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

✓ In a medium bowl whisk together flour, baking powder, and salt; set aside.

✓ Using a handheld mixer, cream the softened butter and sugar on medium speed until light and fluffy, about 3 minutes.

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

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

✓ Divide the dough in half, flatten each portion into a disc, wrap in plastic, and chill for at least 30 minutes.

✓ Lightly flour a clean work surface and roll out one disc of dough to a thickness of ¼ inch.

✓ Press a heart‑shaped cookie cutter firmly into the dough and lift the cutouts onto the prepared baking sheets.

✓ Gather scraps, re‑roll, and repeat until all dough is used, keeping shapes at least 2 inches wide for easy decorating.

✓ Optional: Sprinkle a pinch of coarse sugar on each heart for added crunch before baking.

✓ Place the baking sheets in the preheated oven and bake for 10‑12 minutes, or until the edges are just set and the centers remain soft.

✓ Remove from the oven and allow the cookies to cool on the sheets for 5 minutes before transferring to a wire rack.

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

✓ While the cookies cool, prepare the icing by mixing powdered sugar with a few drops of water and your chosen gel colors until smooth and pipe‑able.

✓ Using a small piping bag or a zip‑top bag with a corner cut off, drizzle red icing in a decorative pattern across each heart.

✓ Add pink icing accents, such as tiny swirls or dots, to create a romantic gradient effect.

✓ Immediately sprinkle colorful sprinkles over the wet icing; the glaze will set quickly, locking the sprinkles in place.

✓ Allow the decorated cookies to sit at room temperature for 15‑20 minutes so the icing hardens before serving.