01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat softened butter and granulated sugar with electric mixer until light and fluffy, approximately 2-3 minutes.
03 - Mix in egg, vanilla extract, and almond extract if using, beating until well incorporated.
04 - Gradually add dry ingredients to wet mixture, mixing just until dough forms. Avoid overmixing.
05 - Divide dough in half, flatten into disks, wrap in plastic, and refrigerate for minimum 1 hour.
06 - Heat oven to 350°F. Line two baking sheets with parchment paper.
07 - On lightly floured surface, roll dough to 1/4-inch thickness. Cut heart shapes and place 1 inch apart on prepared sheets.
08 - Bake 8-10 minutes until edges are lightly golden. Cool 2 minutes on sheet before transferring to wire rack.
09 - Whisk powdered sugar, 2 tablespoons milk, corn syrup, and vanilla until smooth. Add remaining milk if needed for consistency.
10 - Tint icing with food coloring. Spread or pipe onto cooled cookies. Add sprinkles if desired and allow icing to set completely.