Make the Dough

1. Prepare a baking sheet (or two) with a silpat or parchment paper.
2. In a medium mixing bowl, whisk together flour, baking powder, and salt until completely combined. Set aside.
3. In a standing mixer with the paddle attachment, beat sugar and butter together on a high speed until light and fluffy, about 2 minutes.
4. Add in the egg, vanilla, and almond extract. Beat on a high speed until completely combined, about 1 minute.
5. Turn the mixer onto a low speed. Add the dry flour mixture into the bowl and mix until a soft dough forms that can be made into a ball with your hands. If it's too sticky to roll into a ball, add another tablespoon of flour.

Make the Cookies: Slice and Bake

1. Preheat oven to 350˚F. Lightly dust a surface with flour. Roll the dough into a 10 to 12 inch log. Wrap up tightly in plastic wrap and place in the fridge. Chill for 2-3 hours, until firm.
2. Remove the log from the fridge and unwrap. Slice the log into 1/4 inch rounds and place each one on the prepared baking sheet.
3. Place on the middle rack in the preheated oven. Bake for 10-12 minutes until just set and the edges are just lightly golden.
4. Remove to a wire rack and let cool for 5 minutes. Once cool enough to handle, remove cookies from the baking sheet and let cool completely before icing.

Make the Cookies: Roll and Cut

1. Preheat oven to 350˚F. Lightly dust a surface with flour. Roll the dough out until it's about 1/4 inch thick. Cut out as desired with cookie cutters. Place cut cookies onto prepared baking sheet and place in the fridge. Chill for 30 minutes until firm. You can also place them in the freezer for 10 to 15 minutes until firm instead to shorten prep time!
2. Place on the middle rack in the preheated oven. Bake for 10-12 minutes until just set and the edges are just lightly golden.
3. Remove to a wire rack and let cool for 5 minutes. Once cool enough to handle, remove cookies from the baking sheet and let cool completely before icing.

Ice/Decorate Cookies

1. While the cookings are cooling, make the icing. In a standing mixer or by hand in a large mixing bowl, whisk together powdered sugar, salt, light corn syrup, vanilla extract, and milk. It will be very thick. Scrape down the sides and along the bottom as needed.
2. Add the water 1 tablespoon at a time, whisking between each addition. Continue scraping down the sides and along the bottom as needed. When you lift the whisk and allow the icing to drizzle back into the bowl, it will leave a little ribbon on top that then dissolves back into the mix after a couple seconds. This means it's the right consistency!
3. Now the world is your oyster:
   • For coloring: mix a few spoonfuls of icing in a small bowl with one to two drops of food coloring in whatever color you desire.
   • Use a squeeze bottle, piping bag, frosting spatula, or just dip the cookies in the icing as desired for decorating.
   • Top with ALL the sprinkles, sanding sugar, candy canes, you name it. Make sure to do so quickly before the icing sets!
4. Allow the cookies to set (about 24 hours at room temperature or 3 to 4 hours in the fridge) before stacking. If not gifting, feel free to eat right away! Store in airtight containers up to 1 week.