In a medium bowl, whisk together flour, baking powder, and salt.

In a large mixing bowl, cream the softened butter and granulated sugar together using an electric mixer on medium speed until light and fluffy (about 3-5 minutes).

Add the egg, vanilla extract, and almond extract (if using) to the butter mixture and beat until fully incorporated.

Gradually add the flour mixture to the butter mixture, mixing on low speed until a dough forms. Do not overmix.

Divide the dough into two equal discs, wrap in plastic wrap, and refrigerate for at least one hour.

Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

On a lightly floured surface, roll out one disc of dough to about 1/4 inch thick and cut out cookies using heart-shaped cookie cutters.

Place the cut-out cookies on the prepared baking sheets, leaving space between each one.

Bake for 8-10 minutes until the edges are lightly golden. Remove from the oven and let cool on wire racks.

While cookies cool, prepare the royal icing by mixing powdered sugar, meringue powder, and water until smooth and stiff peaks form (about 5 minutes).

Divide the icing into bowls and tint with food coloring as desired.

Using a piping bag, outline the edges of each cookie with royal icing and let dry for about 15 minutes.

Thin the remaining royal icing with a little water to reach a pourable consistency and flood the outlined areas of each cookie.

Allow the flooded icing to dry completely, which may take several hours.

Once dry, add decorative details with different colors of icing.

Let the cookies dry completely before serving or packaging.