Let’s dive into the baking process, shall we? Follow these detailed steps to ensure your cookies and icing turn out splendid.

In a large mixing bowl, cream together the softened butter and granulated sugar until the mixture is light and fluffy. It should take around 3-5 minutes of mixing. Add in the egg, vanilla extract, and the almond extract if you’re using it. Beat until combined.

Next, sift together the flour, baking powder, and salt in a separate bowl. Gradually add the dry ingredients into the creamy mixture, mixing until just combined. Be careful not to overmix. Wrap the dough in plastic wrap and refrigerate for at least an hour. Chilling is vital; it helps the cookies hold their shape while baking.

When your dough has chilled, preheat your oven to 350°F (175°C). On a lightly floured surface, roll out the dough to about ¼ inch thick. Use cookie cutters to create your desired shapes. Place the cut-out cookies onto ungreased baking sheets, spacing them about an inch apart.

Bake the cookies in the preheated oven for 8-10 minutes or until the edges are lightly golden. Remove them from the oven and let them cool on wire racks. This cooling phase is crucial—if you frost too early, your icing will melt!

While your cookies are cooling, combine the sifted powdered sugar, milk, vanilla bean paste, corn syrup, and lemon juice in a mixing bowl. Stir until smooth, adjusting the milk to achieve your desired consistency.

For coloring, divide the icing into separate bowls and add gel food coloring. Mix well to ensure even coloring.

Once the cookies are completely cool, it’s time to ice! You can use piping bags, a spatula, or even a spoon. If using a piping bag, make a small cut at the tip for a fine line. Decorate your cookies as you please. Add sprinkles or edible glitter as finishing touches if desired.