Step 1: Prepare the Cookie Dough

1. Cream the Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy, about 2-3 minutes.
2. Add the Egg and Flavorings: Add the egg, vanilla extract, and almond extract (if using) to the butter mixture, and beat until well combined.
3. Combine Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing just until incorporated. Avoid over-mixing, as this can make the cookies tough.
4. Chill the Dough: Divide the dough into two portions, flatten into discs, and wrap in plastic wrap. Chill in the refrigerator for at least 1 hour. Chilling helps the dough hold its shape when baking.

Step 2: Shape and Bake the Cookies

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Roll Out the Dough: On a lightly floured surface, roll out one disc of dough to about 1/4-inch thickness. Use a snowman-shaped cookie cutter to cut out shapes. Gather the scraps, re-roll, and cut more shapes as needed.
3. Bake: Place the snowman-shaped cookies on the prepared baking sheets, leaving about 1 inch between each. Bake for 10-12 minutes or until the edges are just starting to turn golden. Be careful not to overbake, as you want the cookies to stay soft.
4. Cool: Allow the cookies to cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

Step 3: Prepare the Royal Icing

1. Mix the Icing: In a large mixing bowl, combine powdered sugar, meringue powder, and 5 tablespoons of warm water. Use a hand mixer or stand mixer to beat on low until combined, then increase speed and beat until the icing holds stiff peaks, about 5 minutes. Add more water as needed, a few drops at a time, until you reach a pipeable consistency.
2. Divide and Color: Divide the icing into separate bowls. Leave one portion white for the snowman’s body, tint another portion black for the eyes and buttons, and use orange for the nose. Additional colors can be used for scarves and hats.
3. Thin the Icing for Flooding: For filling in larger areas, thin some of the white icing with a few drops of water until it reaches a flood consistency (when drizzled, it should settle back into itself within a few seconds).

Step 4: Decorate the Cookies

1. Outline and Flood: Using a piping bag fitted with a small round tip, outline the snowman’s body with the white icing. Let it set for a minute, then fill in (flood) the center. Use a toothpick to spread the icing and pop any air bubbles. Allow the base layer to dry before adding details.
2. Add Details: Use black icing for the eyes, mouth, and buttons. For the nose, use orange icing or place a small orange candy piece in the appropriate spot.
3. Scarf and Hat: Decorate with colored icing for scarves, hats, or earmuffs, and add any additional details like sprinkles or candy decorations. Let the icing dry completely before stacking or storing.