1. Prepare the Dry Ingredients:

– In a large bowl, whisk together the flour, baking powder, and salt. Set aside.

2. Cream the Wet Ingredients:

– In a separate large bowl, use an electric mixer to cream the softened butter and sugar until light and fluffy.

– Add the eggs one at a time, mixing well after each addition.

– Mix in the vanilla extract and almond extract until fully combined.

3. Combine the Mixtures:

– Gradually add the dry ingredients to the wet ingredients, mixing on low speed until a soft dough forms.

4. Roll and Chill the Dough:

– Divide the dough into two equal portions.

– Place each portion on a lightly floured piece of parchment paper or silicone mat. Roll out to about ¼-inch thickness using a floured rolling pin.

– Lightly dust the top of the dough with flour, cover with plastic wrap, and refrigerate for at least 1–2 hours or overnight.

5. Cut the Cookies:

– Preheat the oven to 375°F (190°C). Line 2–3 large baking sheets with parchment paper or silicone mats.

– Remove one dough portion from the refrigerator. Use cookie cutters to cut into desired shapes. Arrange the shapes 2–3 inches apart on the prepared baking sheets.

6. Chill and Bake:

– Re-roll any scraps to cut out more cookies, chilling the cut-out shapes on the baking sheet in the fridge or freezer for at least 10 minutes before baking.

– Bake the cookies for 8–10 minutes, or until lightly browned.

– Allow cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely before decorating.

7. Optional Icing Preparation:

– In a medium bowl, combine the powdered sugar, 2 tablespoons of milk, corn syrup, and vanilla extract. Stir until smooth.

– Adjust consistency by adding more milk (for thinner icing) or powdered sugar (for thicker icing) as needed.

– Add gel food coloring if desired and mix until evenly tinted.

– Pipe or spread the icing onto cooled cookies. Allow the icing to firm up for several hours before packaging.