Prepare the Dough

1. Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
2. Cream Butter and Sugar: In a large bowl, beat the softened butter and sugar with an electric mixer until light and fluffy, about 2-3 minutes.
3. Add Egg and Extracts: Mix in the egg, vanilla extract, and almond extract (if using) until well combined.
4. Incorporate Dry Ingredients: Gradually add the flour mixture, mixing just until the dough comes together.
5. Chill the Dough: Divide the dough into two portions, flatten into disks, wrap in plastic wrap, and refrigerate for at least 30 minutes.

Shape and Bake

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.
2. Roll Out Dough: On a lightly floured surface, roll out one disk of dough to about 1/4-inch thickness.
3. Cut Out Hearts: Use a heart-shaped cookie cutter to cut out cookies and place them on the prepared baking sheets.
4. Bake: Bake for 10-12 minutes, or until the edges are just beginning to turn golden. Let cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.

Decorate the Cookies

1. Prepare the Icing: In a medium bowl, whisk together powdered sugar, milk, and vanilla extract until smooth. Adjust the consistency with more milk (for thinner icing) or powdered sugar (for thicker icing).
2. Color the Icing: Divide the icing into small bowls and add gel food coloring to each, creating your desired colors.
3. Ice the Cookies: Use a spoon or piping bag to spread or pipe a layer of icing onto each cookie. Let the icing set for 15-20 minutes.
4. Write Messages: Once the icing is dry, use edible food markers or fine-tipped piping bags filled with contrasting icing to write fun messages like “Be Mine,” “XOXO,” or “Love You.”