1-First, whisk the 2 and 1/4 cups all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt together in a bowl and set it aside. This dry mix forms the base of your dough.

2-Next, in a separate bowl, beat the 3/4 cup unsalted butter at room temperature and 3/4 cup granulated sugar on high speed until creamy, which takes about 3 minutes, then add the 1 large egg at room temperature, 2 teaspoons pure vanilla extract, and optional 1/4 to 1/2 teaspoon almond extract, beating until combined.

3-Now, add the dry ingredients to the wet mixture on low speed until everything comes together; if the dough feels sticky, mix in an extra tablespoon of flour. Divide the dough in two, and roll each portion to about 1/4-inch thickness on floured parchment or a silicone mat for easy handling. Stack the rolled dough rounds with parchment in between, cover them, and refrigerate for 1 2 hours or up to 2 days to firm up.

4-Once chilled, preheat your oven to 350°F (175°C). Cut out cookies from the dough using your favorite shapes, re-rolling scraps as needed, and place them on lined baking sheets. Bake for 11 12 minutes until the edges are lightly brown, then cool for 5 minutes on the sheets before transferring to wire racks.

5-For the icing, stir together 3 cups confectioners’ sugar, 1/2 teaspoon pure vanilla extract (or water), 2 teaspoons light corn syrup, 4.5 to 5 tablespoons room temperature water, and a pinch of salt until smooth. Whisk in more water if needed so the icing forms ribbons that hold shape briefly. Add optional food coloring, then decorate by dipping or piping the cookies and adding sprinkles right away. Let the icing dry for 24 hours before stacking or storing.