Cream the butter and sugar: In a stand mixer with the paddle attachment, beat butter and sugar on medium speed for 2 minutes until smooth and slightly fluffy. Don’t overbeat—too much air causes spreading.

Add egg and extracts: Mix in the egg, vanilla, and almond extract until fully combined, scraping the bowl as needed.

Combine dry ingredients: In a separate bowl, whisk flour, cornstarch, baking powder, and salt.

Bring the dough together: Add the dry ingredients to the mixer on low speed. Mix just until the dough forms clumps and pulls away from the bowl. If it’s very crumbly, add 1–2 tsp water.

Divide and chill: Split dough into two discs, wrap in plastic, and chill for 30–45 minutes. You want it cool but still rollable.

Roll and cut: On a lightly floured surface (or between two sheets of parchment), roll dough to 1/4 inch (6 mm) thick for sturdy cookies or 3/8 inch (9–10 mm) for a softer bite. Cut shapes and transfer to a parchment-lined baking sheet.

Quick chill again: Place the tray in the fridge for 10–15 minutes while the oven preheats to 350°F (175°C). This locks in clean edges.

Bake: Bake 9–12 minutes depending on size. Look for matte tops and set edges with little to no browning. Overbrowning can affect icing color and texture.

Cool completely: Let cookies rest on the sheet for 5 minutes, then move to a wire rack. Wait until fully cool before icing—warm cookies will melt the icing.

Make royal icing: In a large bowl, whisk powdered sugar and meringue powder. Add 6 tbsp water and vanilla. Beat on medium-high for 2–3 minutes until thick and glossy with soft peaks. Adjust with water by the teaspoon for desired consistency. For flood consistency, aim for a ribbon that disappears into the bowl in about 10–12 seconds.

Decorate: Outline cookies with slightly thicker icing (15–20 second consistency). Flood with thinner icing. Use a toothpick or scribe to pop bubbles and push icing to the edges. Let dry at room temperature until set, 6–8 hours or overnight.