• In a large bowl, thoroughly whisk the flour, baking powder, and salt; set aside. In another large bowl, use an electric mixer to beat the butter and sugar together until fluffy and pale. Incorporate the eggs one at a time, blending well after each addition. Mix in the vanilla and almond extracts until fully combined.
• Gradually mix the dry ingredients into the wet mixture on low speed until a soft dough forms. Split the dough in half and place each portion on a lightly floured sheet of parchment paper or silicone mat. Using a floured rolling pin, roll each portion to approximately ¼ inch thick, adding more flour if the dough is tacky.
• Dust the dough's surface lightly with flour, cover with plastic wrap, and refrigerate for at least 1–2 hours, or overnight for best results.
• Preheat the oven to 375°F and line 2–3 baking sheets with parchment paper or silicone mats. Remove one portion of dough from the refrigerator and cut into desired shapes using cookie cutters. Arrange shapes 2–3 inches apart on prepared sheets. If reusing dough scraps, chill the shaped cookies for 10 minutes before baking to prevent spreading.
• Bake for 8–10 minutes, or until the edges are just lightly golden. Let cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.

To Prepare Icing (Optional):

• Stir together powdered sugar, 2 tablespoons milk, corn syrup, and vanilla in a medium bowl until smooth. Adjust the consistency with additional milk or sugar as needed. Tint with gel food coloring if desired. Apply to cooled cookies and allow icing to set fully before storing or packaging.