. Make the Dough

• Mix Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
• Cream Butter and Sugar: In a large bowl, beat the softened butter and granulated sugar together until light and fluffy, about 3 minutes.
• Add Wet Ingredients: Add the egg, vanilla extract, and almond extract (if using). Beat until fully combined.
• Combine Dry and Wet Ingredients: Gradually add the dry ingredients to the butter mixture, mixing until just combined. The dough will be soft, so don’t overwork it.

2. Chill the Dough

• Chill for Better Texture: Wrap the dough in plastic wrap and refrigerate for at least 1 hour. Chilling helps the dough hold its shape while baking, making it easier to roll out and cut.

3. Roll and Cut the Dough

• Preheat the Oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.
• Roll the Dough: On a lightly floured surface, roll out the dough to about 1/4-inch thickness.
• Cut into Shapes: Use heart-shaped cookie cutters (or any shape you prefer) to cut out the cookies. Place them on the prepared baking sheet about 2 inches apart.

4. Bake the Cookies

• Bake: Bake the cookies for 10-12 minutes, or until the edges just begin to turn golden. Keep an eye on them to avoid overbaking, as you want them soft and tender.
• Cool: Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

5. Decorate

• Make the Icing: In a small bowl, whisk together the powdered sugar, milk, and vanilla extract until smooth. Add food coloring to create pink, red, or any other color you’d like.
• Decorate: Once the cookies have cooled, dip them in the icing or use a piping bag to decorate them with hearts, swirls, or any design that fits the occasion. Add sprinkles, edible glitter, or mini candy hearts for extra flair.