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Step 1
If you plan to bake the cookies immediately, arrange oven racks in the upper middle and lower middle positions and preheat the oven to 350°F. Line 2 sheet pans with parchment paper and set aside. (Alternatively, you can make the dough up to 2 days in advance.)
Step 2
To make the cookies, in a medium bowl, whisk together the all-purpose flour, almond flour, salt, and baking powder and set aside. In a stand mixer fitted with a paddle, cream together the butter, sugars, and lemon zest (if using) on medium high until pale and fluffy, 3 to 4 minutes, occasionally scraping down the sides of the bowl with a spatula. Add the eggs, one at a time, beating well after each addition, then add the extracts.
Step 3
Reduce the speed to low and add the flour mixture, mixing until just combined, occasionally scraping down the sides to help everything combine evenly. At this point you can pat the dough into a disk, wrap tightly in plastic wrap, and refrigerate for 1 hour or up to 2 days, or you can make your cookies immediately.
Step 4
Roll out the dough on a lightly floured surface to a scant 1/2-inch thickness (use your kitchen ruler!), dusting with a little more flour as needed to prevent sticking. Cut out your shapes as desired and transfer them to the prepared sheet pans, 1 inch apart. Reroll the scraps and cut out more shapes.
Step 5
Bake for 6 minutes, switch the racks and rotate the pans 180 degrees, and continue to bake until the cookies are just thinking about starting to turn brown. They should be set around the edges but still soft in the center; begin checking larger cookies for doneness at 6 minutes and smaller cookies at 4 minutes. If they need more time, check frequently so that they don’t overbake — every 30 seconds or so. Let cool on the sheet pans for 5 minutes, then carefully transfer to a wire rack to cool completely.
Step 6
To make the frosting, combine the butter, sugar, and salt in a stand mixer fitted with a paddle and mix on low until you’re confident that sugar won’t fly everywhere, then increase the speed to medium and continue to mix until smooth. (It will seem like there’s too much sugar at first, but keep on mixing!) Add the extracts, heavy cream, and food coloring, if using; increase the speed to medium high, and continue to mix for a few more seconds, until combined and fluffy. Scrape down the sides of the bowl if necessary to ensure that everything combines evenly.
Step 7
Spread or pipe the frosting onto the cookies and decorate with sprinkles as desired and enjoy!
Step 8
Store in a cookie jar or airtight container at room temperature for 4 to 5 days. Frosted cookies can also be stored in an airtight container in the freezer for up to a few months; thaw at room temperature.