Step 1

Whisk the flour, baking powder, and salt together in a medium bowl. Set aside.

Step 2

In a large bowl using a hand mixer or a stand mixer fitted with a paddle attachment, beat the butter on medium-high speed until smooth, about 1 minute. Add the granulated sugar and beat on medium-high speed until creamed, about 2 minutes. Add the egg, vanilla, and almond extract (if using) and beat on high speed until combined, about 1 minute. Scrape down the sides and up the bottom of the bowl and beat again as needed to combine.

Step 3

Add the dry ingredients to the wet ingredients and mix on low until combined. If the dough seems too soft, you can add 1 Tablespoon more flour so it’s a better consistency for rolling.

Step 4

Divide the dough into 2 equal parts. Roll each portion out onto a piece of parchment paper or a lightly floured silicone baking mat (I prefer the nonstick silicone mat) to about 1/4″ thickness. The rolled-out dough can be any shape, as long as it is evenly ¼-inch thick.

Step 5

Stack the pieces, with parchment paper between the two, onto a baking sheet and refrigerate for at least 1-2 hours and up to 2 days. If chilling for more than a couple hours, cover the top dough piece with a single piece of parchment paper.

Step 6

Once chilled, preheat oven to 350°F (177°C). Line 2 large baking sheets with parchment paper or silicone baking mats. Remove one of the dough pieces from the refrigerator and using a heart cookie cutter, cut into heart shapes. Re-roll the remaining dough and continue cutting until all is used. Repeat with 2nd dough piece.

Step 7

Bake for 10-11 minutes, until lightly browned around the edges. Make sure you rotate the baking sheet halfway through bake time. Allow cookies to cool on the baking sheet for 5 minutes then transfer to a wire rack to cool completely before decorating.

Step 8

In a large bowl using a hand mixer or a stand mixer fitted with a whisk attachment, beat all of the icing ingredients together on high speed for 5 minutes. When lifting the whisk up off the icing, the icing should drizzle down and smooth out within 10-12 seconds. If it’s too thick, add a little more water. (On particularly dry days, I use up to 12-14 Tablespoons water total.) If it’s too thin, add a little more sifted confectioners’ sugar. Separate icing into 6 different bowls. Stir in 1 tiny drop of the following colors into each bowl, 1 color per bowl: pink, violet, green, yellow, and orange. The 6th bowl is for the writing. Use 2-3 drops of red.

Step 9

Add icing to piping bag fitted with round icing tip #Decorate cookies with colored icing. Use round icing tip #1 for writing. Do not cover cookies as icing sets. Icing will set within 2-3 hours.

Step 10

Decorated or plain cookies stay fresh covered at room temperature for 5 days or in the refrigerator for up to 10 days.