1-First Step: Mise en place and chilling
Take your butter and egg out of the fridge 30 to 60 minutes before starting so they reach room temperature. Pre-measure the flour, baking powder, salt, sugar, and extracts. Line a baking sheet with parchment paper or a silicone mat and set aside. If you plan to chill the dough longer, have a sheet of parchment, a rolling pin, and a flat tray ready.

2-Second Step: Cream butter and sugar
In a large bowl, beat 3/4 cup unsalted butter (room temperature) and 3/4 cup granulated sugar on medium speed for 2 to 3 minutes until the mixture is pale and fluffy. This creaming step adds air for lighter cookies. Scrape down the sides of the bowl once or twice so everything mixes evenly.

3-Third Step: Add egg and extracts
Beat in 1 large room-temperature egg until fully combined. Stir in 2 teaspoons pure vanilla extract and 1/4 to 1/2 teaspoon almond extract if using. Mix until smooth and glossy. These flavors form the base that makes the cookies taste special.

4-Fourth Step: Combine dry ingredients
In a separate bowl, whisk together 2 and 1/4 cups all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt. Add the dry mix to the wet ingredients in two additions, mixing on low speed until just combined. Avoid overmixing to keep cookies tender.

5-Fifth Step: Chill and roll the dough
Turn the dough onto a sheet of parchment and press into a flat disk. For easiest handling, roll the dough between two sheets of parchment to 1/4-inch thickness, then stack the parchment layers and chill for at least 1 to 2 hours. If short on time, chill for 30 minutes, but longer chilling helps maintain sharper shapes when cutting. If you chilled a disk, let it sit 10 to 15 minutes at room temperature before rolling.

6-Sixth Step: Cut shapes and prepare for baking
Preheat your oven to 350°F (175°C). Use cookie cutters to stamp shapes from the chilled dough and place them 1 inch apart on the prepared baking sheet. Re-roll scraps once or twice for extra cookies; avoid overworking the dough.

7-Seventh Step: Bake to perfect edges
Bake at 350°F for 8 to 10 minutes until the edges are just turning a light golden color. Thinner cookies or smaller shapes may take less time; check at 7 minutes. Let the cookies rest on the pan for 2 minutes, then transfer to a wire rack to cool completely before icing.

8-Final Step: Make the easy icing and decorate
For the easy icing, whisk together 3 cups confectioners’ sugar, 1/2 teaspoon pure vanilla extract (or water for very white icing), 2 teaspoons light corn syrup, 4.5 to 5 tablespoons room temperature water, and a pinch of salt. Start with 4.5 tablespoons and add more water as needed to reach pipeable or flooding consistency.
* For outlines, keep icing thicker, similar to toothpaste.
* For flooding, thin the icing so it spreads easily to fill in outlines.
Use piping bags or a small zip-top bag with the corner snipped to outline cookie edges, then fill centers. Add sprinkles while icing is wet. Let decorated cookies dry flat in a cool, dry spot for about 24 hours for the icing to set fully.