01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2–3 minutes.
03 - Mix in egg, vanilla extract, and almond extract until fully incorporated into the butter mixture.
04 - Gradually blend in dry ingredients, mixing just until combined. Avoid overmixing.
05 - Divide dough into two equal portions, shape into flat disks, wrap in plastic wrap, and refrigerate for minimum 1 hour.
06 - Heat oven to 350°F. Line baking sheets with parchment paper.
07 - On lightly floured surface, roll dough to 1/4-inch thickness. Cut into Easter shapes using cookie cutters.
08 - Place cutouts 1 inch apart on prepared baking sheets. Bake for 9–11 minutes until edges are lightly golden.
09 - Transfer cookies to wire rack and allow to cool completely before decorating.
10 - Combine powdered sugar, meringue powder, and water in medium bowl. Mix until smooth and glossy, adjusting water to reach desired consistency.
11 - Divide icing among small bowls. Tint each portion with pastel food coloring.
12 - Apply colored icing to cooled cookies. Add sprinkles while icing is wet. Allow icing to set completely before serving.