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

In a mixing bowl, combine the flour, baking powder, and salt. Set aside.

In a separate bowl, cream together the softened butter and granulated sugar using an electric mixer or wooden spoon until light and fluffy.

Beat in the egg, vanilla extract, and almond extract (if using) until well combined.

Gradually add the dry ingredient mixture to the butter mixture, mixing until just combined to form the dough.

On a floured surface, roll out the dough to about ¼ inch thick. Using Easter-themed cookie cutters, cut out shapes and place them on the prepared baking sheets.

Bake in the preheated oven for 8-10 minutes or until the edges are lightly golden.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a cooling rack to cool completely.

While the cookies are cooling, prepare the icing by mixing the powdered sugar, milk, and food coloring in a bowl until you reach the desired consistency.

Decorate the cooled cookies with the icing as desired and let them set before serving.