Step 1: Prepare the Cookie Dough

1. In a large mixing bowl, cream the butter and granulated sugar together until light and fluffy, about 2–3 minutes.
2. Add the egg, vanilla extract, and almond extract (if using), and mix until well combined.
3. In a separate bowl, whisk together the flour, baking powder, and salt.
4. Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.

Step 2: Shape the Cookies

1. Divide the dough into two portions and knead a small amount of green food coloring into one portion to create a vibrant green dough. Leave the other portion uncolored.
2. Roll out the green dough on a lightly floured surface to about 1/4-inch thickness.
3. Use a circular cookie cutter (or the rim of a glass) to cut out circles. Then, use a smaller cutter to remove the centers, creating wreath shapes.
4. Roll the uncolored dough into small logs and shape them into tree-like cones.

Step 3: Bake the Cookies

1. Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. Place the shaped cookies on the prepared sheets, spacing them about 1 inch apart.
3. Bake for 10–12 minutes, or until the edges are just beginning to turn golden.
4. Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Step 4: Decorate the Cookies

1. Mix powdered sugar and milk/cream to create a smooth icing. Adjust consistency by adding more sugar or milk as needed.
2. Dip the wreath cookies in the icing or use a piping bag to add icing details. Sprinkle immediately with gold sugar sprinkles or edible glitter.
3. Pipe green icing onto the tree-shaped cookies and decorate them with mini M&Ms or candy pearls as ornaments. Add a star-shaped candy on top.

Step 5: Set and Serve

1. Allow the decorated cookies to sit for at least 1 hour to let the icing set completely.
2. Store in an airtight container at room temperature for up to 5 days or freeze for longer storage.