Step 1

For the cookies: Whisk together the flour, baking powder and salt in a medium bowl until combined.

Step 2

Beat the butter, granulated sugar and confectioners' sugar in a large bowl with an electric mixer on medium-high speed until light and fluffy, about 2 minutes. Beat in the egg yolks and almond extract until smooth, scraping down the sides of the bowl with a rubber spatula, as needed. Reduce the mixer speed to medium low and gradually beat in the flour mixture until the dough just comes together.

Step 3

Divide the dough into 3 equal pieces and place each in a separate small bowl. With gloved hands or a rubber spatula, use the food coloring to tint one piece red, one yellow and one green. Starting with the green dough on a piece of parchment, shape it into a rectangle that's about 10 inches long and 2 1/2 inches wide, using the parchment and a bench scraper to make the dough as rectangular and even as possible. Repeat with the yellow and red dough on separate sheets of parchment. Using the parchment to help lift the dough, carefully invert the yellow rectangle on top of the green, pressing gently to adhere. Remove and discard the parchment. Finally, use the parchment to carefully lift and invert the red rectangle on top of the yellow, pressing gently to adhere; remove and discard the parchment. Use the bench scraper to even out all the sides. Wrap the entire log of dough in plastic wrap and freeze until firm, about 1 hour, or refrigerate overnight.

Step 4

Preheat the oven to 375 degrees F. Line 2 rimmed baking sheets with parchment.

Step 5

Trim the ends of the dough log with a sharp knife, then slice crosswise into 3/8-inch-thick rectangles. Arrange about 1 1/2 inches apart on the prepared baking sheets and refrigerate until ready to bake, at least 15 minutes.

Step 6

Bake one baking sheet at a time until the cookies are just set around the edges and golden on the bottom, about 15 minutes. Let cool 5 minutes, then transfer the cookies to a wire rack to cool completely.

Step 7

For the chocolate icing: Once the cookies have cooled, combine the chocolate, cream and butter in a medium heatproof bowl set over a saucepan of simmering water (do not let the bowl touch the water). Stir with a small silicone spatula until melted and smooth, 2 to 4 minutes. Remove the bowl from the pan and stir in the raspberry extract; let cool 5 minutes.

Step 8

Dip each cookie at an angle into the chocolate icing and coat about one-third of the way up, letting any excess drip back into the bowl. Once all the cookies are dipped, wiggle a small offset spatula through the chocolate coating on each to create ripples. Let set, about 35 minutes. The cookies will keep in an airtight container for up to 5 days.