01 - In a medium bowl, whisk together flour, baking powder, and salt. Set aside for later use.
02 - In a large bowl, beat the butter and sugar with a mixer until light and fluffy, approximately 2-3 minutes.
03 - Beat in the egg, vanilla extract, and almond extract (if using) until fully incorporated.
04 - Gradually add the dry ingredients to the wet mixture, mixing until just combined. Avoid overmixing.
05 - Divide dough in half, shape into flat disks, wrap in plastic wrap, and refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll out dough to 1/4-inch thickness. Cut into Easter shapes using cookie cutters.
08 - Arrange cookies 1 inch apart on prepared baking sheets. Bake for 9-11 minutes until edges just begin to brown.
09 - Let cookies cool on baking sheets for 2 minutes, then transfer to a wire rack to cool completely before decorating.
10 - In a medium bowl, mix powdered sugar, meringue powder, and water until smooth and glossy. Adjust consistency with additional water as needed.
11 - Divide icing into small bowls. Add food coloring to each bowl to create pastel shades.
12 - Decorate cooled cookies with colored icing and sprinkles. Allow icing to set completely before serving or storing.