2. In a bowl of an electric mixer, add room-temperature butter and sugar. Beat for about five minutes until fluffy and light in color. Add in egg and almond extract, and mix until combined.
3. In a medium-sized bowl, add all-purpose flour, baking powder and salt. Whisk together until airy and mixed together.
4. With the mixer on low, gently add the flour until it is all incorporated. Make sure to scrape down the sides and bottom.
5. Once the dough is together, lay it out onto a lightly floured surface. If the dough is a little crumbly, simply knead together with your hands until it is formed.
6. Lightly flour a rolling pin and roll out the dough. If it's too sticky, simply add a little flour to firm it up. Roll out dough until it's about 1/4-inch thick, and then dip cookie cutter in flour and cut out shapes.
7. Spray a large cookie sheet or sheet pan with non-stick cooking spray, and gently lay out cookies on sheet pan, leaving 2 inches between cookies.
8. Bake for about eight minutes until lightly browned, and let cool completely before you start decorating.
9. To decorate, simply spread frosting onto the cookies and decorate with desired sprinkles, candies, etc.
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