Perfect Sugar Cookies

In a large bowl, whisk together flour, baking powder, and salt and set aside. In another large bowl, beat butter and sugar until fluffy and pale in color. Add egg, milk, and vanilla and beat until combined, then add flour mixture gradually until totally combined. Shape into a disk and wrap in plastic. Refrigerate 1 hour. When ready to roll, preheat oven to 350º and line two baking sheets with parchment paper. Lightly flour a clean work surface and roll out dough until 1/8” thick. Cut out shapes and transfer to prepared baking sheets. Freeze 10 minutes (so your shapes hold while baking!). Meanwhile, make frosting: In a large bowl using a hand mixer, beat butter until smooth, then add powdered sugar and beat until no lumps remain. Add cream, almond extract, and salt and beat until combined. Bake cookies until edges are lightly golden, 8 to 10 minutes.  Let cool, then frost and decorate as desired.