For the Sugar Cookies:

1. Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper or silicone baking mats.
2. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
3. In a large bowl, cream together the softened butter and sugar until light and fluffy, about 2-3 minutes.
4. Add the egg, vanilla extract, and almond extract (if using) and beat until combined.
5. Gradually add the dry ingredients to the wet ingredients, mixing until just combined.
6. Divide the dough into two portions, wrap each in plastic wrap, and refrigerate for at least 30 minutes to chill (this makes the dough easier to roll).
7. Once chilled, roll out the dough on a lightly floured surface to about 1/4-inch thickness. Use a heart-shaped cookie cutter to cut out the cookies.
8. Place the cookies on the prepared baking sheets and bake for 8-10 minutes, or until the edges are lightly golden.
9. Allow the cookies to cool completely on a wire rack before decorating.

For the Buttercream Roses:

1. In a large bowl, beat the softened butter with a hand mixer or stand mixer on medium speed for about 2-3 minutes, until light and fluffy.
2. Gradually add the powdered sugar, 1/2 cup at a time, mixing on low speed until incorporated.
3. Add the heavy cream, vanilla extract, and a pinch of salt. Increase the speed to medium and beat until the frosting is smooth and fluffy.
4. Divide the buttercream into separate bowls and tint each with your desired food coloring.
5. Fit a piping bag with a large rose tip (such as a Wilton 1M) and fill the bag with the buttercream.
6. To pipe the roses, hold the piping bag at a 45-degree angle over the center of each cookie. Start in the middle and pipe a swirl outward to form a rose.
7. Repeat for all cookies, using different colors for variety if desired.