Preheat your oven to 350°F (175°C) and line your baking sheets with parchment paper.

In a large mixing bowl, combine the softened butter and white sugar. Cream together until light and fluffy, about 3–5 minutes.

Add eggs, vanilla extract, almond extract, and orange zest. Mix until smooth, about 1–2 minutes.

Gradually add sifted plain flour, stirring until a soft dough forms. Add milk if the dough is too dry.

Roll out the dough to about ¼-inch thickness and cut out shapes using cookie cutters.

Chill the cut-out cookies in the refrigerator for 10-15 minutes.

Bake for 10-12 minutes until the edges are light golden-brown.

Prepare the royal icing by whisking together meringue powder, lemon juice, and water, then adding powdered sugar.

Divide the icing, add food coloring, and decorate the cooled cookies.

Allow the decorated cookies to set completely at room temperature for 30-60 minutes.