01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Add egg, vanilla extract, and almond extract to the butter mixture. Beat until fully incorporated.
04 - Gradually mix in dry ingredients until just combined. Avoid overmixing to maintain tender texture.
05 - Divide dough in half, flatten into discs, wrap in plastic, and refrigerate for minimum 30 minutes.
06 - Preheat oven to 350°F and line baking sheets with parchment paper.
07 - On floured surface, roll dough to 1/4-inch thickness. Cut egg shapes and place 1 inch apart on prepared sheets.
08 - Bake for 9-11 minutes until edges are barely golden. Cool on sheets for 5 minutes, then transfer to wire rack.
09 - Whisk powdered sugar and meringue powder. Add water gradually until smooth and pipeable. Tint with food coloring as desired.
10 - Pipe royal icing onto cooled cookies in festive patterns. Allow icing to set completely before storing.