01 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside for later use.
02 - Beat butter and 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.
04 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing.
05 - Divide dough in half, form into disks, wrap in plastic wrap, and refrigerate for minimum 1 hour.
06 - Heat oven to 350°F. Line baking sheets with parchment paper.
07 - Roll chilled dough on floured surface to 1/4-inch thickness. Cut into Easter shapes using cookie cutters.
08 - Arrange cutouts 1 inch apart on prepared baking sheets. Bake for 9-11 minutes until edges begin to brown. Transfer to wire rack to cool completely.
09 - Combine powdered sugar, meringue powder, and water in medium bowl. Mix until smooth and glossy, adjusting water for desired consistency.
10 - Divide icing into small bowls. Tint each portion with food coloring. Decorate cooled cookies with colored icing and sprinkles. Allow icing to set completely before serving.