01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Mix in egg, vanilla extract, and almond extract if using, until fully incorporated.
04 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing.
05 - Divide dough in half, shape into disks, wrap in plastic wrap, and refrigerate for at least 1 hour.
06 - Preheat oven to 350°F. Line baking sheets with parchment paper.
07 - On a lightly floured surface, roll dough to 1/4-inch thickness. Cut into Easter shapes using cookie cutters.
08 - Place cookies 1 inch apart on prepared baking sheets. Bake for 9-11 minutes until edges begin to lightly brown.
09 - Let cookies cool completely on wire racks before decorating.
10 - Combine powdered sugar, meringue powder, and water in a medium bowl. Mix until smooth and glossy, adding more water if needed to achieve desired consistency.
11 - Divide icing into small bowls and tint with pastel food coloring.
12 - Apply colored icing to cooled cookies and add sprinkles if desired. Allow icing to set completely before serving.