In a stand mixer, cream together the room temperature unsalted butter and granulated sugar until light and fluffy.

Add the eggs, vanilla extract, and almond extract (if using) to the mixture and mix until thoroughly combined.

In a separate bowl, whisk together the all-purpose flour, baking powder, and kosher salt. Gradually add the dry mixture to the wet ingredients until fully incorporated.

Shape the dough into a round ball, wrap it tightly in plastic wrap, and refrigerate for at least 2 hours.

Preheat the oven to 350°F (175°C).

Roll the chilled dough on a floured surface to about 1/4-inch thickness.

Use cookie cutters to cut out shapes and transfer them onto a baking sheet lined with parchment paper.

Bake in the preheated oven for 8-10 minutes until lightly browned on the edges but still soft in the center.

Remove from the oven and cool on a wire rack.

For the frosting, combine powdered sugar, milk, corn syrup, and 1/2 teaspoon vanilla extract in a mixer and beat until smooth.

If desired, add gel food coloring to create different hues.

Once the cookies are completely cool, pipe the icing onto them and top with sprinkles before the icing hardens.