Instructions

1. Cream the butter and sugar in a large bowl with a mixer on medium speed until light and fluffy, 2 to 3 minutes; scrape the bowl.
2. Beat in the egg, vanilla, and almond extract (if using) until smooth, about 30 seconds.
3. In a separate bowl, whisk the flour, baking powder, and salt. Add the dry ingredients to the butter mixture and mix on low just until the dough comes together and no dry streaks remain; it should be soft and slightly tacky but not sticky.
4. Divide the dough in half, flatten into discs, wrap tightly, and chill until firm enough to roll, 30 to 60 minutes.
5. Preheat the oven to 350°F (175°C). Line 2 baking sheets with parchment paper and lightly flour your work surface.
6. Roll one dough disc to 1/4 inch thick, dusting lightly as needed. Cut shapes and transfer to the prepared sheets, spacing 1 inch apart; place the sheets in the freezer for 10 minutes for the sharpest edges.
7. Bake each sheet for 8 to 10 minutes, until the edges look set and the tops lose their shine but do not brown. Cool on the sheet for 5 minutes, then transfer cookies to a rack to cool completely.
8. For the icing, whisk powdered sugar, 3 tablespoons milk, corn syrup (if using), and vanilla until smooth and thick but pourable; add more milk 1 teaspoon at a time if needed. Tint with gel food coloring.
9. Decorate cooled cookies by outlining and flooding with icing; add sprinkles. Let dry on racks until the icing is firm, 2 to 4 hours or overnight before stacking.