Prepare the Dough:

Step 1: In a large bowl, whisk together flour, baking powder, and salt. Set aside.

Step 2: In a separate bowl, using an electric mixer, cream together butter and sugar until light and fluffy. Add eggs one at a time, fully incorporating after each addition. Stir in vanilla and almond extracts.

Step 3: Gradually mix the dry ingredients into the wet ingredients until a soft dough forms. Divide the dough into two equal parts.

Step 4: Roll each portion of dough on a lightly floured parchment paper or silicone mat to about ¼-inch thickness. Cover with plastic wrap and refrigerate for at least 1-2 hours or overnight.

Baking:

Step 5: Preheat oven to 375°F (190°C). Line baking sheets with parchment paper or silicone mats.

Step 6: Remove one portion of the chilled dough at a time, cutting out cookies with your desired cookie cutters. Place cookies 2-3 inches apart on prepared sheets. Re-roll scraps, chill, and cut more cookies.

Step 7: Bake for 8-10 minutes or until edges are just starting to brown. Let cookies cool on the sheet for 5 minutes, then transfer to a wire rack to cool completely.

Decorate (Optional):

Step 8: For the icing, mix powdered sugar, milk, corn syrup, and vanilla in a bowl until smooth. Adjust consistency with more milk or sugar as needed. Tint with gel food coloring if desired.

Step 9: Decorate the cooled cookies and let the icing set before serving.

Serving Suggestions:

Serve these sugar cookies as is, or get creative with colorful icing and decorations. They’re perfect for gift-giving or setting a festive mood on any dessert table.