Step 1: Prepare the Sugar Cookie Dough
In a bowl, whisk together flour, baking powder, and salt.
In a separate bowl, cream together butter and sugar until light and fluffy.
Add the egg, vanilla extract, and almond extract (if using), and mix until combined.
Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms. If needed, add milk 1 tablespoon at a time to reach a workable dough consistency.
Divide the dough into two portions, wrap each in plastic wrap, and refrigerate for at least 1 hour.

Step 2: Roll and Cut the Dough
Preheat the oven to 350°F (175°C).
On a lightly floured surface, roll out one portion of dough to about ¼ inch thickness.
Use cookie cutters to cut out your desired shapes (Easter-themed cutters like bunnies, eggs, or flowers work great).
Place cookies on a baking sheet lined with parchment paper.

Step 3: Bake the Cookies
Bake for 8-10 minutes or until the edges are slightly golden.
Allow cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

Step 4: Prepare the Royal Icing
In a bowl, combine powdered sugar and meringue powder.
Add water slowly, whisking until the icing reaches a smooth, glossy consistency.
Divide the icing into separate bowls and add food coloring if desired.
For outlining, use thicker icing (add less water), and for flooding (filling in the outlines), use thinner icing (add more water).

Step 5: Decorate the Cookies
Once the cookies are completely cooled, outline the edges with the thicker royal icing using a piping bag or squeeze bottle.
Fill in the centers of the cookies with thinner icing, using a toothpick to spread it evenly.
Allow the icing to dry for several hours or overnight before serving.