1: Prepare the Dough

1. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
2. In a large mixing bowl, beat the butter and sugar using a hand mixer or stand mixer until light and fluffy (about 2–3 minutes).
3. Add the egg, vanilla extract, and almond extract (if using), and mix until well combined.
4. Gradually add the flour mixture to the wet ingredients, mixing until just combined.
5. If the dough is too crumbly, add 1 tablespoon of milk to bring it together.

 2: Chill the Dough

1. Divide the dough into two equal portions, flatten them into discs, and wrap them in plastic wrap.
2. Chill the dough in the refrigerator for at least 1 hour (or up to 24 hours) to make rolling and cutting easier.

 3: Roll and Cut the Cookies

1. Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Lightly flour a clean surface and roll out the dough to about ¼-inch thickness.
3. Use heart-shaped cookie cutters to cut out shapes, then transfer them to the prepared baking sheets.
4. Gather scraps, re-roll, and cut out more cookies.

 4: Bake the Cookies

1. Bake in the preheated oven for 8–10 minutes, or until the edges are just starting to turn golden.
2. Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely before decorating.

 5: Decorate with Royal Icing (Optional)

1. In a bowl, whisk together the powdered sugar, meringue powder, vanilla extract, and warm water until smooth.
2. Divide the icing into bowls and mix in food coloring as desired.
3. Transfer the icing to piping bags and decorate your cookies with hearts, polka dots, or intricate designs.
4. Let the icing set for at least 2 hours before stacking or storing.