Step 1: Prepare the Cookie Dough

1. In a large mixing bowl, cream the softened butter and granulated sugar together until light and fluffy, about 2–3 minutes.
2. Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract and almond extract (if using).
3. In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until a soft dough forms.

Step 2: Chill the Dough

1. Divide the dough in half, wrap each portion in plastic wrap, and refrigerate for at least 30 minutes. This helps the dough firm up, making it easier to shape.

Step 3: Shape and Bake

1. Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Roll the dough into 1-inch balls or shape into logs, depending on your preference. Place them about 2 inches apart on the prepared baking sheets.
3. Bake for 10–12 minutes, or until the bottoms are lightly golden. Avoid overbaking to keep the cookies soft.
4. Let the cookies cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.

Step 4: Make the Glaze

1. In a medium bowl, whisk together the powdered sugar, milk, and vanilla or almond extract. Adjust the milk quantity to achieve a smooth, spreadable consistency.
2. Divide the glaze into separate bowls if using multiple colors. Add a few drops of food coloring to each bowl and mix well.

Step 5: Decorate the Cookies

1. Dip the tops of the cooled cookies into the glaze or use a spoon to drizzle it over them.
2. Decorate immediately with sprinkles, edible glitter, or colored sugar before the glaze sets.
3. Allow the glaze to dry completely before storing or serving.