01 - Whisk together flour, baking powder, and salt in a medium bowl until evenly combined.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Add egg, vanilla extract, and almond extract to the butter mixture. Mix until fully incorporated.
04 - Gradually add dry ingredients to wet ingredients, mixing on low speed until just combined. Avoid overmixing.
05 - Divide dough in half and shape into disks. Wrap each disk tightly 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 ¼-inch thickness. Cut shamrock or round shapes using cookie cutters.
08 - Arrange cookies on prepared baking sheets with 1 inch spacing. Bake for 8–10 minutes until edges are just turning golden.
09 - Let cookies rest on baking sheet for 2 minutes, then transfer to a wire rack to cool completely before decorating.
10 - Mix powdered sugar, milk, and vanilla extract until smooth. Add green food coloring to achieve desired shade.
11 - Spread or pipe icing onto cooled cookies. Add sprinkles immediately while icing is wet. Allow icing to set completely before serving.