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Step 1
In the bowl of a stand mixer fitted with the flat beater, beat the butter and sugar together until well combined and creamy, about 2 minutes. Add the eggs and egg yolks and continue beating until thoroughly combined, then beat in the vanilla and almond extracts.
Step 2
In a separate bowl, whisk together the flour, baking powder and salt. Slowly add the flour mixture to the butter mixture, about 1 cup at a time, and mix, using either a wooden spoon or the stand mixer on low speed, until just combined. Do not overmix.
Step 3
Transfer the dough to a floured work surface and divide into 4 equal portions. Shape each portion into a ball, then flatten the balls into disks. Wrap in plastic wrap and refrigerate for at least 1 hour and up to overnight.
Step 4
Preheat an oven to 350°F (180°C).
Step 5
On a lightly floured surface, roll out a dough disk about 1/4 inch (6 mm) thick. Using cookie cutters, cut out shapes from the dough. Arrange the shapes on baking sheets, spacing them about 1 inch (2.5 cm) apart. Gather up and reroll the scraps and cut out more cookies. Repeat with the remaining dough disks.
Step 6
Bake the cookies until golden on the edges, 13 to 14 minutes. Transfer the cookies to wire racks and let cool completely.
Step 7
To make the icing, in a small bowl, stir together the confectioners’ sugar, lemon juice and corn syrup. The mixture should be very thick. Whisk in the milk a few drops at a time until you reach the desired consistency.
Step 8
Decorate the cooled cookies as desired with the icing, using a pastry bag fitted with a plain tip or a small plastic bag with the corner snipped off. Decorate with sanding sugar if desired. Store the cookies in an airtight container. Makes about 4 dozen cookies, depending on cutter size.
Step 9
Recipe by Amanda Rettke, creator of the blog I Am Baker and author of Surprise-Inside Cakes