1. Make the Dough

1. In a large bowl, whisk together the flour, baking powder, and salt. Set aside.

2. In another large bowl, cream together the butter and sugar using a hand mixer or stand mixer until the mixture becomes light and fluffy, about 2–3 minutes.

3. Add the egg, vanilla extract, and almond extract (if using). Beat until well combined.

4. Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms. Don’t overwork the dough!

5. Divide the dough into two equal portions, flatten each portion into discs, and wrap them tightly in plastic wrap.

6. Chill the dough in the refrigerator for at least 1 hour (or up to overnight).

2. Cut and Bake the Cookies

1. Preheat your oven to 350°F (175°C).

2. Roll out the dough on a lightly floured surface to about ¼-inch thickness.

3. Use your favorite Christmas-themed cookie cutters to cut out shapes like stars, snowflakes, trees, and more.

4. Transfer the cookies to parchment-lined baking sheets, spacing them about 1 inch apart.

5. Bake the cookies in the preheated oven for 8–10 minutes, or until the edges are just barely golden. Keep an eye on them so they don’t overbake!

6. Let the cookies cool completely before decorating.

3. Make the Royal Icing

1. In a medium mixing bowl, combine the powdered sugar, meringue powder, and warm water.

2. Beat the mixture on medium speed for 2–3 minutes until it becomes thick and smooth.

3. If you need a flooding consistency (for filling in the cookies), add more water, one tablespoon at a time, until you achieve the desired consistency.

4. If you want thicker icing for outlines and details, keep it as is.

5. Divide the icing into separate bowls, then add gel food coloring to each bowl to create different shades for decorating.

6. Transfer the icing to piping bags fitted with small round tips (or use zip-top bags with the tips of the corners snipped).

4. Decorate the Cookies!

1. Begin by outlining your cookies with the thick royal icing.

2. Once the outline is set, use the thinner icing to flood the inside of the shapes.

3. Spread the icing evenly using a toothpick, and pop any air bubbles that form.

4. If you want to add extra flair, sprinkle on edible glitter, sanding sugar, or sprinkles before the icing hardens.

5. Let the decorated cookies dry at room temperature for 4–6 hours (or overnight) until the icing is fully set.