Make the Sugar Cookie Dough

In a medium bowl, whisk together flour, baking powder, and salt. Set aside.

In a large mixing bowl, beat butter and sugar until light and fluffy (about 2 minutes).

Add the egg, vanilla extract, and almond extract (if using), and mix until combined.

Gradually add the dry ingredients, mixing until a soft dough forms.

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

Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.

Roll out one dough portion on a lightly floured surface to ¼-inch thickness.

Use an egg-shaped cookie cutter to cut out cookies, placing them 1 inch apart on the prepared baking sheets.

Bake for 8–10 minutes, or until edges are lightly golden.

Let cookies cool on the pan for 5 minutes, then transfer to a wire rack to cool completely.

3. Make the Royal Icing

In a mixing bowl, whisk powdered sugar and meringue powder.

Add vanilla extract and warm water, one tablespoon at a time, mixing until smooth. The icing should be thick but pipeable.

Divide the icing into small bowls and color each with different pastel gel food coloring.

Transfer icing to piping bags fitted with fine tips.

4. Decorate the Cookies

Outline the cookies with a thin line of icing, then flood the center with more icing to cover. Use a toothpick to smooth it out.

Add dots, stripes, or patterns with contrasting colors while the icing is still wet.

Let cookies dry completely (about 2–3 hours) before serving or packaging.