01 - In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
02 - In a large bowl, cream the softened butter and sugar with an electric mixer until light and fluffy, about 2-3 minutes.
03 - Beat in the egg, vanilla extract, and almond extract (if using) until well combined.
04 - Gradually add the dry ingredients to the wet ingredients, mixing just until combined.
05 - Divide the dough in half. Flatten each half into a disk, wrap in plastic wrap, and refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
07 - On a lightly floured surface, roll out one disk of dough to 1/4-inch thickness. Cut out heart shapes using a cookie cutter. Place cookies 1 inch apart on prepared baking sheets.
08 - Bake for 8-10 minutes, or until edges are just turning golden. Let cookies cool on the baking sheet for 2 minutes, then transfer to a wire rack to cool completely.
09 - Whisk together powdered sugar, 2 tablespoons milk, corn syrup, and vanilla extract until smooth and glossy. Add more milk, a few drops at a time, if icing is too thick.
10 - Divide icing into bowls and tint with food coloring as desired. Spread or pipe icing onto cooled cookies. Decorate with sprinkles if desired. Allow icing to set completely before serving or packaging.