Prepare the Cookie Dough

1. Mix Dry Ingredients – In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
2. Cream Butter & Sugar – In a large mixing bowl, beat the butter and sugar together until light and fluffy.
3. Add Egg & Flavoring – Mix in the egg, vanilla extract, and almond extract (if using).
4. Incorporate Dry Ingredients – Gradually add the flour mixture, mixing just until combined.
5. Chill the Dough – Shape the dough into a disk, wrap it in plastic, and refrigerate for at least 1 hour.

Roll, Cut, and Bake

1. Preheat Oven – Set to 350°F (175°C) and line baking sheets with parchment paper.
2. Roll Out Dough – On a lightly floured surface, roll the dough to ¼-inch thickness.
3. Cut Out Shapes – Use heart-shaped cookie cutters to cut out cookies.
4. Bake – Arrange cookies on the baking sheet and bake for 8-10 minutes.
5. Cool Completely – Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack.

Prepare the Marbled Icing

1. Mix the Icing – In a bowl, whisk together powdered sugar, milk, and vanilla extract until smooth.
2. Create the Marble Effect – Divide the icing into separate bowls, tinting one red and another pink.
3. Swirl the Colors – Spoon red and pink icing into the white icing, using a toothpick to create swirls.

Decorate the Cookies

1. Dip the Cookies – Hold each cookie by the edges and gently dip the surface into the marbled icing.
2. Let Excess Drip – Allow extra icing to drip off before placing cookies on a wire rack.
3. Let the Icing Set – Allow cookies to dry for at least 1 hour before serving.