1-First, make the dough: Whisk together 2 and 1/4 cups all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt in a bowl. In another boxl, beat 3/4 cup unsalted butter and 3/4 cup granulated sugar until creamy, about 3 minutes. Add 1 large egg and 2 teaspoons pure vanilla extract (plus optional almond extract), then mix until combined. Gradually add the dry ingredients to the wet on low speed until just mixed; the dough will be soft, so add extra flour if it’s too sticky.

2-Next, chill the dough: Divide the dough in half and roll each portion on lightly floured parchment to about 1/4-inch thickness. Stack the sheets with parchment between, cover, and refrigerate for 1 to 2 hours, or up to 2 days, to prevent spreading.

3-Then, bake the cookies: Preheat your oven to 350°F and line baking sheets. Cut shapes from the chilled dough using cookie cutters, re-roll scraps as needed, and place cookies 3 inches apart. Bake for 11 to 12 minutes until edges are lightly browned, then cool on the sheets for 5 minutes before moving to wire racks.

4-Make the icing: Whisk 3 cups confectioners’ sugar, 1/2 teaspoon pure vanilla extract (or water for white icing), 2 teaspoons light corn syrup, 4.5 to 5 tablespoons water, and a pinch of salt until smooth and thick enough to drizzle. Add food coloring if you want to get festive.

5-Finally, decorate: Dip, spread, or pipe the icing onto cooled cookies and add sprinkles right away. Let the icing dry completely, ideally for 24 hours, so the cookies stack and store well.