Prepare the Dry Ingredients:

1. In a medium bowl, whisk together the flour, baking powder, and salt until well combined. Set aside.

Cream Butter and Sugar:

2. In a large bowl using an electric mixer, beat the softened butter on medium speed for about 1 minute until creamy and smooth. Add the granulated sugar and continue beating on medium-high speed for 2-3 minutes until the mixture is light, fluffy, and pale in color. Scrape down the sides of the bowl as needed.

Add Eggs and Flavorings:

3. Add the eggs one at a time, beating well after each addition until fully incorporated. The mixture may look slightly curdled – that’s normal. Add the vanilla extract and almond extract (if using), and mix until combined.

Combine Wet and Dry:

4. With the mixer on low speed, gradually add the flour mixture to the butter mixture in three additions, mixing just until combined after each addition. Stop mixing as soon as you no longer see streaks of flour – overmixing creates tough cookies. The dough will be soft but shouldn’t be sticky. If it feels very sticky, you can chill it for 30 minutes.

Roll Out the Dough:

5. Divide the dough in half for easier handling. On a lightly floured surface (or between two sheets of parchment paper), roll one portion of dough to about ¼-inch thickness. Thicker cookies (¼ to ⅜ inch) stay softer; thinner cookies become crispier. For the most consistent thickness, use rolling pin guides or rubber bands around your rolling pin.

Cut Out Shapes:

6. Using cookie cutters, cut out shapes and use a small offset spatula or thin pancake turner to transfer them to baking sheets lined with parchment paper or silicone mats. Leave about 2 inches between cookies. Gather scraps, re-roll once, and cut more cookies. Don’t re-roll more than twice as the dough becomes tougher.

Bake the Cookies:

7. Preheat your oven to 350°F (175°C). Bake cookies for 8-11 minutes depending on size. The cookies are done when the edges are just barely starting to turn golden – the centers may still look slightly underdone. DO NOT overbake! They will continue cooking on the hot pan after removal from the oven.
8. Let cookies cool on the baking sheet for 5 minutes (this finishing cooking and firms them up), then carefully transfer to a wire rack to cool completely before decorating.

Make the Frosting (Optional):

9. In a medium bowl, whisk together powdered sugar, 3 tablespoons of milk, and vanilla extract until smooth. Add more milk, one teaspoon at a time, until you reach desired consistency. For flooding/outlining, you want a thicker consistency; for spreading, slightly thinner. Divide and tint with food coloring if desired.
10. Once cookies are completely cool, decorate as desired with frosting and sprinkles.