– 2 and 1/4 cups all-purpose flour, plus more for rolling and surface forms the structural base

– 1/2 teaspoon baking powder provides gentle lift without excessive spreading

– 1/4 teaspoon salt enhances and balances all flavors

– 3/4 cup unsalted butter, room temperature (about 170g) creates tenderness and richness

– 3/4 cup granulated sugar adds sweetness and helps create a crisp edge

– 1 large egg, room temperature binds ingredients together

– 2 teaspoons pure vanilla extract delivers classic, warm flavor

– 1/4 or 1/2 teaspoon almond extract (optional) adds a delightful nutty undertone

– 3 cups confectioners’ sugar creates smooth, spreadable consistency

– 1/2 teaspoon pure vanilla extract (omit and replace with water for white icing) adds flavor depth

– 2 teaspoons light corn syrup provides sheen and helps icing set firmly

– 4.5 to 5 tablespoons water, room temperature adjusts consistency as needed

– Pinch of salt balances sweetness

– Optional: food coloring and sprinkles for festive decoration