Make the Sugar Cookie Dough

1. In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
2. In a large mixing bowl, beat butter and sugar until light and fluffy (about 2 minutes).
3. Add the egg, vanilla extract, and almond extract (if using), and mix until combined.
4. Gradually add the dry ingredients, mixing until a soft dough forms.
5. Divide the dough in half, wrap each half in plastic wrap, and refrigerate for at least 1 hour (or up to 24 hours).

2. Cut & Bake the Cookies

6. Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.
7. Roll out one dough portion on a lightly floured surface to ¼-inch thickness.
8. Use a bunny-shaped cookie cutter to cut out cookies, placing them 1 inch apart on the prepared baking sheets.
9. Bake for 8–10 minutes, or until edges are lightly golden.
10. Let cookies cool on the pan for 5 minutes, then transfer to a wire rack to cool completely.

3. Make the Royal Icing

11. In a mixing bowl, whisk powdered sugar and meringue powder.
12. Add vanilla extract and warm water, one tablespoon at a time, mixing until smooth. The icing should be thick but pipeable.
13. Divide the icing into small bowls and color as desired (white for the bunny, pink for ears/noses, black for eyes).
14. Transfer icing to piping bags fitted with fine tips.

4. Decorate the Cookies

15. Outline the cookies with white icing, then flood the center with more icing to cover. Use a toothpick to smooth it out.
16. Use pink icing to draw bunny ears and noses.
17. Add black icing for the eyes and whiskers, or use candy eyes.
18. For fluffy tails, attach a mini marshmallow with icing or use a swirl of white icing.
19. Let cookies dry completely (about 2–3 hours) before serving or packaging.