Prepare the cookie dough: In a medium bowl, whisk together the flour, baking powder, and salt.

In a large bowl, beat the 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 and mix until a smooth dough forms.

Divide the dough into two disks, wrap in plastic, and chill for at least 30 minutes.

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

Roll out the dough to about ¼-inch thickness and cut out circles in three different sizes (small, medium, large) for each snowman.

Arrange three circles per cookie on a baking sheet, slightly overlapping to form a snowman shape. Gently press where they touch to seal.

Bake for 10-12 minutes, or until edges are lightly golden. Let cool completely.

Make the icing: Whisk together powdered sugar, milk, and vanilla extract until smooth. Adjust thickness if needed.

Decorate: Spread icing over each cookie and let it set slightly. Add mini chocolate chips for eyes and buttons, an orange M&M for the nose, and use black gel or melted chocolate to draw a smile.

Allow icing to set completely before serving.