Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.

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

In a large bowl, cream the softened butter and granulated sugar until light and fluffy.

Beat in the eggs, vanilla extract, and almond extract until well combined.

Gradually add the dry ingredients into the wet mixture, mixing until a soft dough forms.

Divide the dough into two portions, wrap in plastic wrap, and refrigerate for about 15 minutes.

Once chilled, take one portion of dough and roll it out on a floured surface to about ¼ inch thick.

Use cookie cutters to cut out shapes and place them on the prepared baking sheet.

Bake for 8-10 minutes or until the edges are lightly golden. Allow the cookies to cool on the baking sheet for 5 minutes, then transfer them to a cooling rack.

In a separate bowl, mix the powdered sugar and milk to create a smooth icing. Divide into bowls and add food coloring as desired.

Once the cookies are completely cooled, decorate them with the icing and let them dry.