Preheat the Oven

1. Preheat oven to 350°F (175°C).
2. Line baking sheets with parchment paper or silicone baking mats.

2. Make the Cookie Dough

1. Cream butter and sugar in a large bowl using an electric mixer until light and fluffy (2-3 minutes).
2. Add eggs, vanilla extract, and almond extract, beating until combined.
3. Gradually mix in flour and baking powder on low speed until a soft dough forms.

3. Shape and Bake the Cookies

1. Scoop ¼ cup of dough and roll into balls.
2. Place dough balls on prepared baking sheets, leaving space for spreading.
3. Flatten each ball into a ½-inch thick disk using the bottom of a glass or measuring cup.
4. Bake for 9-11 minutes, or until the cookies are puffed and the centers are no longer glossy.
5. Cool cookies on the baking sheet for 5 minutes before transferring to a wire rack.

4. Prepare the Frosting

1. Beat softened butter until creamy.
2. Gradually add powdered sugar, almond extract, and milk, beating until smooth and fluffy.
3. Add food coloring, if desired, and mix until evenly incorporated.

5. Frost the Cookies

1. Spread frosting generously on the slightly warm cookies for a smooth finish.
2. Chill the frosted cookies in the refrigerator for 30 minutes to set.