01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Mix in egg, vanilla extract, and almond extract if using, until fully incorporated.
04 - Gradually blend dry ingredients into wet mixture, mixing just until combined. Avoid overmixing.
05 - Divide dough in half, form into disks, wrap in plastic, and refrigerate for minimum 1 hour.
06 - Heat oven to 350°F. Line baking sheets with parchment paper.
07 - On floured surface, roll dough to 1/4-inch thickness. Cut into Easter shapes using cookie cutters.
08 - Place cutouts 1 inch apart on prepared baking sheets.
09 - Bake for 9–11 minutes until edges begin to lightly brown. Transfer to wire rack to cool completely.
10 - Combine powdered sugar, meringue powder, and water in medium bowl. Mix until smooth and glossy, adjusting water for desired consistency.
11 - Divide icing into small bowls. Add food coloring to create pastel shades.
12 - Apply colored icing to cooled cookies. Add sprinkles if desired. Allow icing to set completely before serving.