01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Add egg, vanilla extract, and almond extract if using. Beat until fully incorporated into the mixture.
04 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing to prevent tough cookies.
05 - Divide dough in half, flatten each portion into a disc, wrap in plastic wrap, and refrigerate for minimum 30 minutes.
06 - Preheat oven to 350°F and line baking sheets with parchment paper.
07 - On lightly floured surface, roll dough to 1/4-inch thickness. Cut with egg-shaped cookie cutter and place 1 inch apart on prepared sheets.
08 - Bake for 9–11 minutes until edges are just barely golden. Cool on sheets for 5 minutes before transferring to wire rack.
09 - Whisk powdered sugar and meringue powder in medium bowl. Gradually add water until smooth and pipeable. Divide and tint with food coloring as desired.
10 - Decorate completely cooled cookies with royal icing in festive patterns. Allow icing to set completely before serving or storing.