For the Sugar Cookies:

1. Cream Butter and Sugar – In a large mixing bowl, beat the softened butter and sugar on medium speed until light and fluffy (about 2-3 minutes).
2. Add Egg and Flavorings – Mix in the egg, vanilla extract, and almond extract (if using) until fully combined.
3. Combine Dry Ingredients – In a separate bowl, whisk together flour, baking powder, and salt.
4. Mix the Dough – Gradually add the dry ingredients to the wet mixture, mixing on low speed until the dough forms.
5. Chill the Dough – Wrap the dough in plastic wrap and refrigerate for at least 1 hour (or up to 3 days). This helps prevent spreading.
6. Roll and Cut – Lightly flour your surface and roll out the dough to 1/4-inch thickness. Use an egg-shaped cookie cutter to cut out cookies.
7. Bake to Perfection – Preheat the oven to 350°F (175°C). Place cookies on a parchment-lined baking sheet and bake for 9-11 minutes, or until the edges are lightly golden.
8. Cool Completely – Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack.

For the Buttercream Frosting:

1. Whip the Butter – In a large bowl, beat butter on high speed for 3-4 minutes until creamy and fluffy.
2. Add Powdered Sugar and Flavorings – Gradually mix in powdered sugar, vanilla, and milk. Beat on low, then increase to medium-high speed until smooth.
3. Divide and Color – Separate the frosting into bowls and tint with food coloring to create pastel shades.
4. Decorate – Transfer frosting to piping bags with different tips:
   • Tip 8: Smooth frosting for base coverage
   • Tip 3: Intricate lines and dots
   • Star tips: Decorative swirls
5. Add Finishing Touches – Sprinkle with decorative sugar, edible glitter, or small candies.