Prepare the Cookie Dough

• Preheat oven to 350°F (175°C).
• In a medium bowl, whisk together flour, baking powder, and salt.
• In a large bowl, beat butter and sugar together until light and fluffy.
• Add the egg, vanilla, and almond extract (if using), and mix until smooth.
• Gradually add the dry ingredients to the wet ingredients, mixing until combined.
• Add milk and stir until dough comes together.

Roll Out and Cut Cookies

• Roll out the dough on a lightly floured surface to about ¼ inch thick.
• Use cookie cutters to cut out shapes (bunnies, eggs, etc.).
• Place the cookies on a baking sheet lined with parchment paper, spacing them about 1 inch apart.

Bake the Cookies

• Bake for 8-10 minutes, or until the edges are lightly golden.
• Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Make the Royal Icing

• In a large mixing bowl, beat the egg whites (or meringue powder) until stiff peaks form.
• Gradually add the powdered sugar, beating until smooth and glossy.
• Add vanilla extract and mix until incorporated.

Decorate the Cookies

• Divide the royal icing into separate bowls if you want to color it. Add food coloring and mix until the desired color is achieved.
• Use a piping bag or a plastic squeeze bottle to decorate the cooled cookies with the royal icing. Let the icing dry for 1-2 hours before serving.