Combining the Dry: In a medium bowl, whisk together the flour, baking powder, and salt. This ensures even distribution of the leavening agent.
Creaming the Wet: In a large bowl, cream together the softened butter and sugar until light and fluffy. This step is crucial for a tender cookie.
Incorporating Egg and Flavor: Add the egg, vanilla, and almond extract (if using) to the creamed mixture and beat until well combined.
Blending the Dough: Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Avoid overmixing.
Dividing and Rolling: Divide the dough in half, place each portion between sheets of parchment paper, and roll to about 1/4-inch thickness.
Chilling the Dough: Stack the rolled-out dough sheets and refrigerate for at least 2 hours, or up to 2 days. Chilling is critical for preventing spreading.
Preheating and Cutting: Preheat your oven to 350°F (177°C). Remove the chilled dough and use cookie cutters to cut out shapes. Reroll scraps.
Baking to Perfection: Place cookies on prepared baking sheets and bake for 11-12 minutes, or until lightly browned around the edges.
Icing Preparation: While cookies bake, prepare the icing by whisking together confectioners' sugar, vanilla, corn syrup, water, and salt. Adjust water for consistency.
Decoration and Drying: Decorate cooled cookies with icing, sprinkles, or other desired decorations. Allow the icing to dry completely (approx. 24 hours) before storing.