1-First, whisk together the dry ingredients: 2 and 1/4 cups of all-purpose flour, 1/2 teaspoon baking powder, and 1/4 teaspoon salt in a bowl.

2-Next, in a separate bowl, beat 3/4 cup of unsalted butter and 3/4 cup of granulated sugar on high speed until creamy, which takes about 3 minutes, to create a fluffy base for your dough.

3-After that, add 1 large egg, 2 teaspoons of pure vanilla extract, and optionally 1/4 or 1/2 teaspoon of almond extract, beating for another minute until fully combined.

4-For vegan alternatives, you can substitute the egg with flaxseed meal mixed with water as mentioned in earlier sections.

5-Slowly mix the dry ingredients into the wet mixture on low speed until just combined, and if the dough feels sticky, add an extra tablespoon of flour to make it easier to handle.

6-Divide the dough in half and roll each portion to about 1/4-inch thickness on lightly floured parchment or silicone mats for even results.

7-Dust one piece with flour, layer parchment on top, add the second piece, cover, and refrigerate for 1-2 hours or up to 2 days to firm up the dough.

8-Once chilled, preheat your oven if you haven’t already, cut the dough with your favorite cookie cutters, and re-roll the scraps to minimize waste.

9-Place the cut cookies about 3 inches apart on the prepared baking sheets and bake for 11-12 minutes until the edges are lightly browned.

10-Let them cool on the sheets for 5 minutes before transferring to a wire rack.

11-For the icing: mix 3 cups of confectioners’ sugar, 1/2 teaspoon of pure vanilla extract (if desired), 2 teaspoons of light corn syrup, 4.5 to 5 tablespoons of room temperature water, and a pinch of salt until you get a thick but flowable consistency.

12-Adjust with a bit more water if needed and add food coloring for a festive touch.

13-Decorate by outlining and filling the cookies, adding sprinkles right away if you’re using them.

14-Allow the icing to dry for 24 hours before stacking or gifting to ensure it sets properly.