1-First Step: Gather all ingredients and let butter soften at room temperature for 30 minutes. This ensures easy creaming without melting.

2-Second Step: In a large bowl, beat 1 cup softened unsalted butter and 1 cup granulated sugar with a mixer on medium speed until light and fluffy, about 2-3 minutes. Scrape sides as needed.

3-Third Step: Add 1 large egg, 2 tsp vanilla extract, and optional ½ tsp almond extract. Beat until fully combined, around 1 minute.

4-Fourth Step: In a separate bowl, whisk together 2 ½ cups all-purpose flour, 1 tsp baking powder, and ½ tsp salt. Gradually add dry mix to wet ingredients on low speed. Mix just until dough forms and no dry streaks remain, about 1-2 minutes. Avoid overmixing for tender cookies.

5-Fifth Step: Divide dough in half, flatten into discs, wrap in plastic, and chill in fridge for 1-2 hours or overnight. Chilling prevents spreading and eases rolling.

6-Sixth Step: Preheat oven to 350°F and line baking sheets with parchment. Roll chilled dough to ¼-inch thick on lightly floured surface. Use Christmas cookie cutters for shapes like stars, trees, or bells.

7-Seventh Step: Place cutouts 2 inches apart on sheets. Re-roll scraps once for best texture. Bake 8-10 minutes until edges turn light golden. Rotate sheets halfway for even baking. Cool on sheet 2 minutes, then transfer to wire racks.

8-Eighth Step: For royal icing, whisk 3 cups powdered sugar, 2 tbsp meringue powder, and ¼ cup warm water with mixer on high until stiff peaks form, about 7 minutes. Divide and tint with gel food coloring.

9-Ninth Step: Adjust consistency: thicken for outlines, thin with 1 tsp water for flooding. Pipe outlines with #2 tip, dry 30 minutes, then flood centers. Add sprinkles before setting.

10-Final Step: Let iced cookies dry 4-6 hours or overnight for stacking. Store as directed. Total time: under 2 hours active, plus chilling and drying. Yields 3-4 dozen perfect holiday sugar cookies.