Beat the butter and sugar together until light and fluffy.

Add the egg, vanilla extract, and almond extract. Mix until combined.

In a separate bowl, whisk together the flour, baking powder, and salt. Slowly add to the wet mixture.

Once the dough forms, divide it into two balls. Flatten into disks, wrap in plastic wrap, and chill for at least an hour.

Preheat your oven to 350°F. Roll the dough out on a floured surface to about ¼-inch thick.

Cut out your desired shapes and place them on a baking sheet lined with parchment paper.

Bake for 8-10 minutes, or until the edges are just starting to turn golden.

Let the cookies cool completely before decorating.

Whisk the powdered sugar and meringue powder in a large bowl.

Add water a tablespoon at a time, mixing until the icing reaches the desired consistency. For outlining, you want a toothpaste-like thickness. For flooding, it should be more like syrup.

Divide the icing into bowls and add food coloring as needed. Gel food coloring works best because it doesn’t thin the icing.

Transfer to piping bags with fine tips for detailed work.