✓ Preheat oven to 350°F and line baking sheets with parchment paper

✓ Sift flour, baking soda, baking powder, and salt together

✓ Cream butter and sugar until light and fluffy

✓ Add egg, vanilla extract, and optional almond extract and beat well

✓ Gradually fold dry ingredients into wet mixture until just combined

✓ Wrap dough, chill for 30 minutes, then roll to ¼ inch thickness

✓ Cut hearts with cookie cutter and place on prepared sheets

✓ Bake 10‑12 minutes until edges are lightly golden

✓ Cool on sheets 2 minutes then transfer to rack to cool completely

✓ Prepare royal icing to a pipeable consistency

✓ Pipe a thin border on each heart, then fill with icing

✓ Add sprinkles or other edible decorations while icing is wet

✓ Allow icing to set for at least one hour before serving