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Make sure you have allotted enough time (and enough counter space!) to make these cookies. The cookie dough needs to chill, the cookies need to cool completely, and the icing needs 24 hours to completely harden. If enjoying right away and hardened icing isn’t a concern, you’ll only need about 4 hours to make these.
In a large bowl using a handheld or stand mixer fitted with the paddle attachment, beat the butter until creamed and smooth – about 1 minute. Add the sugar and beat on high speed until light and fluffy, about 3 or 4 minutes. Scrape down the sides and bottom of the bowl as needed. Add the egg, vanilla, and almond extract and beat on high until fully combine, about 2 minutes. Scrape down the sides and bottom of the bowl as needed.
Whisk the flour, baking powder, and salt together in a medium bowl. Turn the mixer down to low and add about half of the flour mixture, beating until just barely combined. Add the rest of the flour and continue mixing until just combined. If the dough still seems too soft, you can add 1 Tablespoon more flour until it is a better consistency for rolling.
Divide the dough into 2 equal parts. Roll each portion out onto a piece of parchment to about 1/4″ thickness. Stack the pieces (with paper) onto a baking sheet, cover lightly, and refrigerate for at least 1-2 hours and up to 2 days. Chilling is mandatory.
Once chilled, preheat oven to 350°F (177°C). Line 2-3 large baking sheets with parchment paper or a silicone baking mat. The amount of batches will depend on how large/small you cut your cookies. Remove one of the dough pieces from the refrigerator and using a cookie cutter, cut in shapes. Transfer the cut cookie dough to the prepared baking sheet. Re-roll the remaining dough and continue cutting until all is used.
Bake for 10-12 minutes, until very lightly colored on top and around the edges. Make sure you rotate the baking sheet halfway through bake time. Allow to cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely before icing. No need to cover the cookies as the cookies cool.
For the icing, whisk the confectioners’ sugar, vanilla, corn syrup, and 2 tablespoons of water in a medium bowl. It should be quite thick. If it is much too thick, add 1/2 Tablespoon more water. If it is much too thin, add 2 more Tablespoons of confectioners’ sugar. If you drizzle a little of the icing with the whisk, the ribbon of icing will hold for a few seconds before melting back into the icing. That is when you know it’s the right consistency and is ready to use. If desired, add liquid or gel food coloring. You can pour some icing into different bowls if using multiple colors. If not decorating right away, cover the icing tightly and keep in the refrigerator for up to 2 days.
Decorate the cooled cookies however you’d like. Squeeze bottles make decorating so easy. You may enjoy right away or you can wait 24 hours for the icing to set and harden– no need to cover the cookies as the icing sets. Once the icing has set, these cookies are great for gifting or for sending. I find they stay soft for about 5 days at room temperature and up to 10 days in the refrigerator.