01 - Whisk together flour, baking powder, and salt in a medium bowl until thoroughly blended.
02 - Beat softened butter and granulated sugar with electric mixer on medium-high speed for 2-3 minutes until pale and fluffy.
03 - Add egg, vanilla extract, and almond extract. Mix until fully incorporated and smooth.
04 - Gradually add dry ingredients to butter mixture, mixing on low speed just until flour disappears. Do not overmix.
05 - Divide dough in half, shape into disks, wrap in plastic, and refrigerate for at least 1 hour until firm.
06 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
07 - Roll dough on lightly floured surface to 1/4-inch thickness. Cut heart shapes and place 1 inch apart on prepared sheets.
08 - Bake for 8-10 minutes until edges just begin turning golden. Cool on sheet for 2 minutes, then transfer to wire rack.
09 - Whisk powdered sugar, 2 tablespoons milk, corn syrup, and vanilla until smooth. Add more milk as needed for desired consistency.
10 - Divide icing, add food coloring, and spread or pipe onto cooled cookies. Top with sprinkles if desired. Let set completely before serving.