1-First Step: Whisk together the dry ingredients. In a medium bowl, whisk 2 and 1/4 cups all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt until evenly combined. This keeps pockets of leavening from concentrating in one area.

2-Second Step: Cream the butter and sugar. Beat 3/4 cup unsalted butter (room temperature) and 3/4 cup granulated sugar with an electric mixer on medium speed until smooth and creamy, about 3 minutes. The mixture should lighten slightly and hold small peaks.

3-Third Step: Add egg and extracts. Add 1 large egg, 2 teaspoons pure vanilla extract, and 1/4 to 1/2 teaspoon almond extract (if using). Beat until combined and the mixture looks uniform.

4-Fourth Step: Combine wet and dry ingredients. With the mixer on low speed, add the flour mixture to the butter mixture in batches and mix until just combined. If the dough is sticky, add 1 tablespoon more flour at a time until manageable. Avoid overmixing to keep cookies tender.

5-Fifth Step: Divide and roll the dough. Divide dough in half and roll each half out on lightly floured parchment or a silicone mat to about 1/4 inch thickness. Rolling now (before chilling) makes the dough easier to handle and helps cookies maintain sharp shapes.

6-Sixth Step: Stack and chill. Stack the two rolled dough sheets with a layer of parchment between them, cover, and refrigerate for 1 to 2 hours, or up to 2 days. Chilling firms the butter so cookies bake without spreading and hold details from cookie cutters.

7-Seventh Step: Preheat and prepare pans. Preheat the oven to 350°F. Line baking sheets with parchment paper or silicone mats for even browning and easy release.

8-Eighth Step: Cut shapes. Cut chilled dough into shapes using cookie cutters. Re-roll scraps as needed, but keep re-rolls minimal to avoid toughness.

9-Ninth Step: Space and bake. Arrange cookies about 3 inches apart on prepared baking sheets. Bake at 350°F for 11 to 12 minutes, or until edges are lightly browned. Rotate pans halfway through baking if your oven has hot spots.

10-Tenth Step: Cool properly. Let cookies cool on the sheet for 5 minutes, then transfer to a wire rack to cool completely before icing.

11-Eleventh Step: Make the icing. Stir 3 cups confectioners’ sugar, 1/2 teaspoon pure vanilla extract (or swap with water for stark white icing), 2 teaspoons light corn syrup, 4.5 to 5 tablespoons room temperature water, and a pinch of salt with a fork. Whisk in extra water a little at a time until the icing ribbons when drizzled from a spoon.

12-Twelfth Step: Tint and decorate. Divide and tint icing with gel food coloring if desired. Use piping bags or squeeze bottles to outline then flood each cookie. Add sprinkles while icing is wet for best adherence.

13-Final Step: Dry and store. Let icing dry for 24 hours before stacking or storing to avoid sticking. Cookies can be served before icing fully dries if needed. Store decorated cookies covered at room temperature up to 5 days or refrigerated up to 10 days.