In a medium bowl, whisk together 2 cups of all-purpose flour and 1 teaspoon of baking powder until evenly combined.

In a large mixing bowl, beat ½ cup of unsalted butter until light and fluffy, about 2 minutes.

Add 1 cup of granulated sugar, 1 large egg, and 1 teaspoon of almond extract to the creamed butter, beating until smooth and glossy.

Gradually add the flour mixture to the wet ingredients, mixing on low speed just until combined.

Cover the dough with plastic wrap and refrigerate for at least 1 hour.

After chilling, scoop the dough into tablespoon-sized portions, rolling each into a smooth ball and spacing them on parchment-lined baking sheets.

Bake in a preheated oven at 350°F for 8-10 minutes until set but not browned.

Once baked, let cookies cool on baking sheets for 5 minutes before transferring to wire racks.

In a medium bowl, whisk together 1 cup of sifted powdered sugar, 2 tablespoons of milk, and a splash of almond extract until smooth.

Dip the cooled cookies into the icing, allowing excess to drip off, then decorate if desired.